include the Bahamas, Bangladesh, Belgium, Spain, Italy, New Zealand, Ghana, Canada, Malaysia, Singapore, India, Japan, the Netherlands, Pakistan and Zimbabwe. Both In some other countries, a "Treasury" will exist alongside a separate "Ministry of Finance", with divided functions. The State Treasury () in Polish law represents the Polish state acting in the field of civil law relations in which it is treated as equal partner to private entities (as opposed to the sphere of public law relations in which the State represented by public authorities decides unilaterally on the legal situation of individuals). It can be represented by various officials or institutions depending on circumstances and has its own ministry, the Ministry of State Treasury. Historically, it was created in the Crown of the Kingdom of Poland in 1590, when the public treasury (or the Crown Treasury) was split from the Royal Treasury. The government of Ukraine also includes the Ministry of Finance as well as the Ministry of State Treasury. It was the same in Italy before the creation of the united Ministry of Economy. In the Australian federal government a treasurer and a finance minister co-exist. The Department of the Treasury is responsible for drafting the government budget, economic policy (except monetary policy), some market regulation and revenue policy (which is administered by the Australian Taxation Office). The Finance Minister, who manages the Department of Finance and Deregulation, is responsible for budget management, government expenditure and market deregulation. Treasuries as locations A treasury is also a room or building in which precious or valuable objects are preserved, especially objets d’art in precious metals and jewels, of a ruler or other collector which are kept in a secure room and often found in the basement of a palace or castle. State treasuries In past times revenue collected by the monarch would be kept in a secure stronghold; the kings of England traditionally used the Tower of London, which also housed the Royal Mint. Latterly gold reserves are held in a country's central bank; the gold reserves of the United Kingdom are housed in a vault at the Bank of England. The country with the largest gold reserve is the United States; the US claims to have 8133.5 tons of gold, held at Fort Knox (58%), West Point (20%), the US Mint in Denver (16%) and the residue (approximately 5%) at the Federal Reserve Bank of New York. The second