In relation to the financial market, any evidence that certifies a transaction, usually in paper form (a customarily written statement that bears witness or verifies any transaction; for example providing evidence that services have been rendered, goods purchased, or some other expenditure [expense voucher] has been made). For companies in general, and therefore also banks, evidence of transactions recorded in the accounts must be kept for ten years. – See cash fiat, depeculation, fact sheet, misstatement, voucher, card benefit voucher, stamp, receipt, invoice filing, closing slip, per diem, embezzlement.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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