Identify the document highlighted in the following statements.
(a) This certificate specifies the origin of godds exported.
(b) This document is issued by the commanding officer of the ship to the exporter after the cargo is loaded on the ship.
(c) this document is prepared by shipping company to acknowledge the receipt of goods on ship and gives an undertaking to carrry them to part of destination.
(d) this document is the most appropriate and secure method of payment to settle international transactions.

Explanation

(a) Certificate of Origin. (b) Mate's Receipt
(c) Bill of Lading (d) Letter of Credit
(e) I.E.C. number.