General term for documents describing various aspects of a transaction, e.g. commercial invoice, transport document, insurance document, certificate of origin, certificate of inspection etc.

Department for International Development (UK)

Refers to the Duty Entitlement Pass Book to neutralise the incidence of basic customs duty on the import content of export product. This is provided by way of grant of duty credit against the export p [..]

Document listing the contents of a consignment of goods. May be called for on a letter of credit.

  Descriptions

Appellate Body

African, Caribbean, and Pacific countries.

In an acquisition of assets, one firm acquires the assets of another company. None of the liabilities supporting that asset are transferred to the purchaser.

In an acquisition of stock, one firm buys an equity interest in another.

In a merger or acquisition, the difference between the purchase price and the reacquisition value of the target firm or company.