WORK-OF-ART is a product of one of the fine arts; especially a painting or sculpture of artistic merit.
SIPS is an acronym for Secure Internet Payment Service (e.g., Cybercash).
TRANSACTION EXPOSURE, in foreign exchange, is the possibility of incurring exchange gains or losses on transactions already entered into and denominated in a foreign currency. It is typified by real exchange gains or losses and mixes retrospective and prospective views. It is short-term in nature.
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