o/A (oro Americano): American gold; Spanish.

O/d: On Demand; English.

0/0: Order of; English.
O/T: Old terms; English.
O/a: On account; English.
O/ Order; German.

O. K. (ohne Kosten): Without cost; German.
O. W. (ohne Wert): Without value; German.
ob. (obligation): Obligation; French.
ORD (ordinaire): Ordinary; French.
o/s (oro sellado): Standard gold; Spanish.
o/s (oro sellado): Gold currency; Spanish.
P/A: Private account; English.

p. f. Pro forma; English.
pd.: Paid; English.

per ann. per annum; English.

p. a. per annum; German.

pr. compt.: By cash; German.

Prov. (provision): Commission; German.

p. T.: With full title; German.

P. A. (par autorité): By authority; French.

P. D.: Postdated; French.

pgdo. (pagado): Promissory note, paid; Spanish.

p. o. (per orden): By order; Spanish.

P. C. (por ciento): Percent; Spanish.

per pro or p. p. (per procuration): By power of authority; English. pp. By power; Spanish.

P. P. (post pagado): Postage paid; Spanish.

M. pdo. (meses pasado): Last month; Spanish.

p. c.: Paid in cash; French.

pts. et pts. (profits et pertes): Profit and loss; French.

R/A: Refer to acceptor; English.

R/D: Refer to drawer; English.

R. O. G. Receipt of goods; English.

R. P.: Return of post; English.

R. (Rechnung): Bill or invoice; German.

Rab. (Rabatt): Discount or rebate; German.

Rem. (Remesse): Remittance; German.

R. M. (Reichsmarks): German currency; German.

Rbi. (recibi): Receipt; Spanish.

r. (reco) Received or receive; French.

Rembt. (remboursement): Reimbursement; French.
Rem. (remise): Remittance; French

r/ (remesa): Remittance; Spanish.

S/D: Sight draft; English.

S. D. B. L.: Sight draft, bill of lading attached; English.

S/a: Without date; English.

S. b.: Short bill; English.

S. N.: Shipping note; English.

s. p.: Supra protest; English.

S. E. O. (sin errores y omisiones): Errors and omissions excepted; Spanish.

S. E. ou O. (sauf erreurs ou omissions): Errors and omissions excepted; French. SHIPT.: Shipment; English.

S. S.: Steamship; English.

Stg. Sterling; English.

s/ (sobre su): Over your or above your; Spanish.

s/c (su cargo): Your debit; Spanish.

s/c (su cuenta): Your account; Spanish.

S/n (sobre nosotros): On us; Spanish.

S. n. g. (sans notre guarantie): Without our guarantee; French.

S. g. d. G.: Without government guarantee; French.

S/o (son ordre): Their or your order; French.

SUIV. (suivant): Following; French.

S/cta (su cuenta): Your account; Spanish.

s/f (su favor): Your favor; Spanish.

s/g (su giro): Your draft; Spanish.

s/o (su orden): Your order; Spanish.

s/r (su remesa): Your remittance; Spanish.

tel quel: As is; English.

TT: Telegraphic transfer; English.
T/B: Trial balance; English.

T. M. O.: Telegraph money order; English.

Tr. (Tratte): Draft; German.

trim. (trimestre): Quarter (of a year); French.

u. u. V.: With usual reservation; German.

VA. (Valuta): Exchange equivalent; German.

VAL. (Valuta): Exchange equivalent; German. va. (vista): Sight; Spanish.

vgl. (vergleiche): Compare; German.

v. J. Last year; German.

v. M.: Last month; German.

Vta. Vto. (vuelta-vuelto): Return; Spanish.

v. en c. (valor en cuenta): Value accounted for; Spanish. v/cte. Your account; French.

Vte. (vente): Sale; French.

verif. (verification): Verification; French.

v/ (vista): Sight; Spanish.

v/c (vuelta de correo): Return mail; Spanish.

W.B.: Waybill; English.

W/W: Warehouse warrant; English.

W/R: Warehouse receipt; English.

W/M: Without margin; English.

Z (Zoll): Customs duty; German.

z.V. (zu Verfügung): At disposal; German. z.Z. (zu Zeit): At the time; German.

z.Zt. (zu Zeit): At this time; German.

COMPANY NAMES

A/B (Aktiebolaget): Joint stock company; Swedish.

Aktb. (Aktiebolaget): Joint stock company; Swedish.

A. G. (Aktiengesellschaft): Joint stock company; German.

Akc. B-ve. (Akcines bendrove): Joint stock company; Lithuanian.

Akc. Spol. (Akciova spolecnost): Joint stock company; Czechoslovak.
Akc. Dvo. (Akciova drustvo): Joint stock company; Yugoslav.

Akc. Spol. (Spolka akcyjna): Joint stock company; Polish.

A/S (Aktieselskabet): Joint stock company; Danish.
A/S (Aktieselskapet): Joint stock company; Norwegian.
A/S (Akzijn Sabeedriba): Joint stock company; Finnish.
A/S (Aktsia selts): Joint stock company; Estonian.
A spol. (A spolecnost): And Company; Czechoslovak.
A. D. (Anonimo Drustvo): Corporation; Yugoslav.
Assoc. (Associazione): Association; Italian.

Bij.: Successor; Latvian.

B.I. (Begarnes Inkopacentral): Cooperative buying organization; Swedish. Br. (Broliai): Brothers; Lithuanian.

Br. (Braca): Brothers; Yugoslav.

Br. (Bracia): Brothers; Polish.
Br. (Brahli): Brothers; Latvian.

Br. (Broderna): Brothers; Swedish.

Br. (Brodrene): Brothers; Danish.

Br. (Brodrene): Brothers; Norwegian.

Br. (Bruder): Brother; German.

B-ve (Bendrove): Company; Lithuanian.

Cechy: Corporation; Polish.

Ca. (Compagnia): Company; Italian.

Cia. (Companhia): Company; Portuguese.

Cía. (Compañía): Company; Spanish.

Cie. (Compagnie): Company; French.

Com. (Comanditario): Partner (silent); Spanish.

Com. (Comisionista): Commission Merchant; Spanish.
D. D. (Dionicko Drustvo): Stock Company; Yugoslav.

Es Tarsa: And Company; Hungarian.

Étabs. (Établissements): Establishments; French.
Eftf. (Efterfolger): Successor; Norwegian.
Eftr. (Efterträdare): Successor; Swedish.
Frères: Brothers; French.

Figlio, Figli: Son, Sons; Italian.

F-ii (Fratii): Brothers; Rumanian.
F-lli. (Fratelli): Brothers; Italian.

F-llo. (Fratello): Brother; Italian.

Ges. (Gesellschaft): Company; German.

G. m. b. H. (Gesellschaft mit beschränkter Haftung): Limited Liability Company; German.

G.K. (Gomei Kaisha): Unlimited Partnership; Japanese.
Gebr. (Gebrüder): Brothers; German.

Heritiers; Heirs: French.

H.B. (Handelsbolaget): Trading Company; Swedish.

Handelsbol. (Handelsbolaget): Trading Company; Swedish.

H. mij. (Handelsmaatschappij): Trading Company; Dutch.

Handelsmij. (Handelsmaatschappij): Trading Company; Dutch.
Handelsges. (Handelsgesellschaft): Trading Company; German.

Handelsver. (Handelsvereeniging): Commercial Association; Dutch.

Handels A/B (Handelsaktiebolaget): Commercial Corporation; Swedish.
Hikakuten: Proprietorship; Japanese.
Hno. (Hermano): Brother; Spanish.
Hnos. (Hermanos): Brothers; Spanish.
Herds. (Herdeiros): Heirs; Portuguese.

Hereds. (Herederos): Heirs ;_Spanish.

Hnos. en Liq. (Hermanos en Liquidación): Brothers in Liquidation; Spanish. Inh. (Inhaber): Proprietor; German.

i drug. (i drugovi): And Company; Yugoslav.

i Sin. (i Sinovi): And Sons; Yugoslav.

ir Ko. (ir Kompagniet): And Company; Lithuanian.

ja Ko (ja Kompaniet): And Company; Estonian.

K. G. (Kommanditgesellschaft): Limited (Silent) Partnership; German.

K. B. (Kommanditbolaget): Limited (Silent) Partnership; Swedish.

K. S. (Kommanditselskabet): Limited (Silent) Partnership; Danish.

K. K. (Kabushiki Kaisha): Joint Stock Company; Japanese.

K. G. K. (Kabushiki Goshi Kaisha): Joint Stock Limited Partnership; Japanese. K. (Kaisha): Company; Japanese.

K. (Kompagnie): Company; German.

Komp. (Kompagnie): Company; German.

K. (Kompaniet): Company; Danish.

Ka. (Komppania): Company; Finnish.

K. U. (Kaubandus Uhisus): Trading Company; Estonian.
Kes. (Keskusosuusliike): Cooperative Society: Finnish.
Kokeisha

Successors; Japanese.

Kyodia: Brothers: Japanese.

Ltd.: Limited; English.

Ltda. (Limitada): Limited; Portuguese and Spanish.

Lda. (Limitada): Limited; Portuguese.

M. U. (Majandus Uhisus): Cooperative Association; Estonian.
Masuko: Sons; Japanese.

Mij. (Maatschappij): Company; Dutch.

M. B. T. (after firm name): Cooperative Trading Society; Finnish.

Nachf. (Nachfolger): Successor; German.

N/V (Naamlooze Venootschap): Corporation; Dutch.

O/H (Overzuche Handelsmaatschappij): Foreign trade company; Dutch.
O/Y (Osakeyhtio): Stock company; Finnish.

Pty.: Proprietary; English.

PTY. LTD. (Proprietary Limited): Proprietory Limited; English.

Prop. Proprietor (owner); English.

Resz. (Reszvenytarsasag): Stock Company; Hungarian.

S. A. (Sociedad Anónima): Corporation; Spanish.

S. A. (Sociedade Anonima): Corporation: Portuguese.

S. A. (Società Anonima): Corporation; Italian.

S. A. (Société Anonyme): Corporation; French.

S. A. (Societate Anonima): Corporation; Rumanian.

S. Acc. (Società Accomandita): Limited Partnership; Italian.

S. A. R. L. (Société à Responsibilité Limité): Limited Liability Company; French.

Soc. Anon. (Sociedad Anónima): Corporation; Spanish.

S. en C. (Sociedad en Comandita): Limited (Silent) Partnership; Spanish.
S. en C. (Sociedade en Commandita): Limited (Silent) Partnership; Portuguese.
S. en C. (Societate en Commandita): Limited (Silent) Partnership; Rumanian.
S. en C. (Société en Commandite): Limited (Silent) Partnership; French.

S. en N. C. (Sociedad en Nombre Colectiva): Joint Stock Company; Spanish.

S. en N. C. (Société en Nom Colectif): Joint Stock Company; French.

S. p. A. (Società per Azioni): Stock Company; Italian.

S. por A. (Sociedad por Acciones): Stock Company; Spanish.

S. A. p. A. (Societate Anonima pe Actiuni): Stock Company; Rumanian.

Sp. Akc. (Spolka Akcyjna): Stock Company; Polish.

Sp. z. P. (Spolka z Porecka): Limited Liability Company; Polish.

Sp. z Ogr. odpow. (Spolka Ograniczina Odpowiedsialanoscia): Limited Liability Company; Polish.

Syn. (plural, Synowie): Son (Sons); Polish.

Su a. a. (after the word "Bendrove"): Limited Liability Company; Lithuanian. Sucs. (Sucesores): Successors; Spanish.

Sunus: Sons; Lithuanian.

Ska: Company; Polish.

s. r. o. (after word "Spol."): Limited Company; Polish.

Test. de (Testamentaria de): Estate of; Spanish.

Testverek: Brothers; Hungarian.

Towar. (Towarzystwo): Association; Polish.

T. V. (Tot vorsetting): Successor; Dutch.

Verg. (Vereeniging): Association; Dutch.
Ver. (Vereenigde): United; Dutch.

Vda. (Viuda): Widow; Spanish.
V/h (Vorheen): Formerly; Dutch.
Vva. (Viuva): Widow; Portuguese.
Vve. (Veuve): Widow; French.
Wwe. (Witwe): Widow; German.
Zn. (Zoon): Son; Dutch.
Znen (Zoonen): Sons; Dutch.

G. SPECIMEN AGREEMENT REGARDING COMMERCIAL LETTER OF CREDIT

There is reproduced below the full text of an agreement with a well-known American bank regarding the terms and conditions that shall govern a commercial letter of credit:

To

BANK AND TRUST COMPANY

DEAR SIRS: In consideration of your opening, at our request, your Commercial Letter of Credit No. (herein called "The Credit"), the terms of which appear on the reverse side hereof, and are hereby approved by us, we hereby agree as follows:

1. As to drafts or acceptances under or purporting to be under the Credit, which are payable in United States currency, we agree (a) in the case of each sight draft, to reimburse you at your New York office, on demand, the amount paid on such drafts or, if so demanded by you, to pay to you at your office in advance the amount required to pay such draft; and (b) in the case of each acceptance, to pay to you at your New York office, the amount thereof on demand, but in any event not later than one business day prior to maturity, or, in case the acceptance is not payable at your New York office, then on demand but in any event in time to reach the place of payment in the course of the mails not later than one business day prior to maturity.

2. As to drafts or acceptances under or purporting to be under the Credit, which are payable in currency other than United States currency, we agree (a) in the case of each sight draft, to reimburse you, at your New York office, on demand, the equivalent of the amount paid at the rate of exchange then current in New York for cable transfers to the place of payment in the currency in which such draft is drawn; and (b) in the case of each acceptance, to furnish you, at your New York office, on demand, but in any event in time to reach the place of payment in the course of the mails not later than one business day prior to maturity with first class bankers demand bills of exchange to be approved by you for the amount of acceptance, payable in the currency of the acceptance and bearing our endorsement, or, if you so request, to pay to you, at your New York office, on demand, the equivalent of the acceptance at the rate of exchange current in New York for cable transfers at time of transmission to the place of payment in the currency in which the acceptance is payable.

3. We also agree to pay you, on demand, a commission at the rate of percent (--%), on such part of the Credit as may be used, and, in any event, a minimum commission of percent, of the amount of the Credit, and all charges and expenses paid or incurred by you in connection therewith, and interest where chargeable.

4. We hereby recognize and admit your ownership in and unqualified right to the possession and disposal of all property shipped under or pursuant to or in connection with the Credit or in any way relative thereto or to the drafts drawn thereunder, whether or not released to us on trust or bailee receipt, and also in and to all shipping documents, warehouse receipts, or other documents of title, policies or certificates of insurance, and other documents accompanying or relative to drafts drawn under the credit, and in and to the proceeds of each and all of the foregoing, until such time as all the obligations and liabilities of us or any of us to you at any time existing under or with reference to the credit or this agreement, or any other credit or any other obligation or liability to you have been fully paid and discharged, all as security for such obligations and liabilities, and we hereby agree upon the delivery to us of any such property or documents of title thereto to execute and deliver to you a trust receipt covering the same together with a statement of trust receipt financing, both in such form as may be required by you; and that all or any of such property and documents, 296