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Bill

A debt liability in writing is a security coming in bills and notes. If the person issuing the document (bill drawer) is obliged to pay the security owner (bill holder) the amount fixed to it without any conditions, it is a simple bill. Where the bill drawer passes on the responsibility for payment of the security’s sum to a third party, the security is called a bill of exchange. The bill is issued either to a particular person (nominal) or is registered to an ordering party (made to order).
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