Русско-англо-русский юридический словарь

At Mohamed Ghacham’s direction, Chinese suppliers would prepare two invoices for the clothing ordered by Ghacham Inc. – a true invoice, which reflected the actual price paid for the goods, and a fraudulent “customs invoice,” which reflected an understated price. (United States Department of Justice)

The OSC said the result was that some people bought their CI mutual funds at an understated price, and some people redeemed or sold their units for an understated value. (The Globe and Mail)