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  2. Teeming and lading - Wikipedia

    en.wikipedia.org/wiki/Teeming_and_Lading

    Teeming and lading is a bookkeeping fraud also known as short banking, delayed accounting, and lapping. It involves the allocation of one customer 's payment to another customer's account to make the books balance, often to hide a shortfall or theft .

  3. Container-deposit legislation - Wikipedia

    en.wikipedia.org/wiki/Container-deposit_legislation

    Container-deposit legislation (also known as a container-deposit scheme, deposit-refund system or scheme, deposit-return system, or bottle bill) is any law that requires the collection of a monetary deposit on beverage containers (refillable or non-refillable) at the point of sale and/or the payment of refund value to the consumers. When the ...

  4. Deposit-refund system - Wikipedia

    en.wikipedia.org/wiki/Deposit-refund_system

    A Schematic Representation of Deposit Return Scheme in Scandinavian Countries A container deposit refund facility in Melbourne Australia. A deposit-refund system (DRS), also known as deposit-return system, advance deposit fee or deposit-return scheme, is a surcharge on a product when purchased and a rebate when it is returned.

  5. Deposit insurance - Wikipedia

    en.wikipedia.org/wiki/Deposit_insurance

    Deposit insurance or deposit protection is a measure implemented in many countries to protect bank depositors, in full or in part, from losses caused by a bank's inability to pay its debts when due. Deposit insurance systems are one component of a financial system safety net that promotes financial stability.

  6. Deposit return scheme (Scotland) - Wikipedia

    en.wikipedia.org/wiki/Deposit_Return_Scheme...

    The deposit return scheme (DRS), is a container return scheme being planned for Scotland. The scheme, initially slated for a 2022 launch, has been delayed several times and is now due to start in October 2027 to coincide with the United Kingdom-wide scheme. [1] Similar schemes have been adopted across Europe, notably in Germany and nearby Ireland.

  7. Deposit Guarantee Scheme Directive - Wikipedia

    en.wikipedia.org/wiki/Deposit_Guarantee_Scheme...

    The Deposit Guarantee Scheme Directive 2014/49 also referred to as DGS Directive or DGSD is a Directive in EU law that requires bank customers' deposits are guaranteed by member states up to €100,000.

  8. Deposit slip - Wikipedia

    en.wikipedia.org/wiki/Deposit_slip

    The description column on deposit slips has been used for over 100 years in the U.S. to notate where the bank should send the check to reclaim the money; this was done at first by notating in words the name of bank or its location. [9] The bank's transit number, also called bank number, began to be used instead of words.

  9. Container deposit legislation in Australia - Wikipedia

    en.wikipedia.org/wiki/Container_deposit...

    Container deposit legislation (CDL), also known as a container deposit scheme (CDS), is a scheme that was first implemented in South Australia in 1977 and over the decades has spread to the Northern Territory in 2012, New South Wales in 2017, the Australian Capital Territory in June 2018, Queensland in November 2018, Western Australia in October 2020 and Victoria in November 2023.