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l-text">Last updated: 22 Feb, 2017  
SME Glossary
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Glossary of Export Import Trade Terms Starting with - W
Words   Description
Warehouse Receipt A receipt issued by a warehouse listing goods received for storage.
Warehouse-to-Warehouse An insurance policy that covers goods over the entire journey from the seller's to the buyer's premises.
Warrant An option issued by a company that allows the holder to purchase equity from the company at a predetermined price prior to an expiration date. Warrants are frequently attached to Eurobonds.
Weak form Efficient Market A market in which prices fully reflect the information in past prices.
Weight Note Document issued by either the exporter or a third party declaring the weight of goods in a consignment.
Weighted Average Cost of Capital (WACC) A discount rate that reflects the after-tax required returns on debt and equity capital.
Wharf age A charge assessed by a pier or dock owner for handling incoming or outgoing cargo.
Wharfage Charge A charge assessed by a pier or dock owner for handling incoming or outgoing cargo.
Withholding Tax A tax on dividend or interest income that is withheld for payment of taxes in a host country. Payment is typically withheld by the financial institution distributing the payment.
Without Reserve A term indicating that a shipper's agent or representative is empowered to make definitive decisions and adjustments abroad without approval of the group or individual represented.
Working Capital An accounting term that indicates the difference between current assets and current liabilities.
World Bank One of the "Big Three" international organizations designed to oversee economic relations among the countries of the world. Its goal is to improve the quality of life for people in the poorer regions of the world by promoting sustainable economic development.
World Trade Organization (WTO) The WTO is a multilateral organization that promotes free and fair trade among the nations of the world. It was created in 1994 by 121 nations at the Uruguay Round of the General Agreement on Tariffs and Trade (GATT). The WTO is responsible for implementation.
Worldwide Tax System A tax system that taxes worldwide income as it is repatriated to the parent company. Used in Japan, the United Kingdom, and the United States.
 
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  Customs Exchange Rates
Currency Import Export
US Dollar
66.20
64.50
UK Pound
87.50
84.65
Euro
78.25
75.65
Japanese Yen 58.85 56.85
As on 03 Dec, 2020
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