A bill of exchange is a security issued in a strictly established form, certifying the flow of one obligation into another obligation and giving the right to the person to whom the bill of exchange was transferred on the basis of the relevant agreement (the holder of the bill) to receive from the debtor the amount specified in the bill of exchange. The debtor on a bill can be: in the case of a promissory note - the drawer, in the case of a bill of exchange (draft) - another person specified in the bill (drawee), who is a debtor in relation to the drawer. This section presents bills, checks, receipts.