DURABLE COMPETITIVE ADVANTAGE (DCA) see SUSTAINABLE COMPETITIVE ADVANTAGE.
ADVISING BANK is a bank in the exporters country handling a letter of credit.
SOFT ASSETS are human resources (people, skills and knowledge) and intangible assets (information, brands, and reputation). Soft assets are hard to value and are not usually reflected in the books of account, nor are they typically subjected to periodic inventory. See also HARD ASSETS.
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