You are the document checker at the nominated confirming bank and please identify the discrepancies for the following case. ASSUMPTIONS 1) Today's date Monday 30 June ××××. 2) All signatures where shown are original. 3) The documentary credit was opened correctly and duly passed authentication. 4) The documents are presented in the required number of originals and copies. 5) The documents are duly endorsed where required. SUPPORTING DOCUMENTATION 1) Documentary credit (MT 700) 2) Commercial invoice 3) CMR Document 1 MT700 INCOMING SWIFT MT700 FROM ISSUING BANK                            MERHABA BANK, ISTANBUL, TURKEY TO ADVISING BANK                             ACB BANK, ROTTERDAM, THE NETHERLANDS 27: SEQUENCE OF TOTAL                       1/1 40A: FORM OF DOCUMENTARY CREDIT              IRREVOCABLE 20: DOCUMENTARY CREDIT NUMBER               2003. AC. 100 31C: DATE OF ISSUE                           07 MAY ×××× 40E: APPLICABLE RULES                        UCPURR LATEST VERSION 31D: DATE AND PLACE OF EXPIRY                01 JULY ××××, ROTTERDAM, THE NETHERLANDS 50: APPLICANT                               FACTORING A. S. ISTANBUL, TURKEY 59: BENEFICIARY                             DE GROOT MACHINES B. V. HAARLEM, THE NETHERLANDS 32: CURRENCY AND AMOUNT                     EUR180, 000.  - 41A: AVAILABLE WITH/BY                       ACB BANK, ROTTERDAM BY DEF PAYMENT 42P: DEFERRED PAYMENT DETAILS                180 DAYS FROM CMR DATE 43P: PARTIAL SHIPMENTS                       NOT ALLOWED 43T: TRANSHIPMENT                            NOT ALLOWED 44A: ON BOARD/DISP/TAKING CHARGE             HAARLEM, THE NETHERLANDS 44B: FOR TRANSPORTATION TO                   HALKALI FREE ZONE,  ISTAN- BUL, TURKEY, BY TRUCK 44D: SHIPMENT PERIOD                         DURING MIDDLE OF JUNE ×××× 45A: DESCRIPTION OF GOODS AND/OR SERVICES 1 UNIT "DE GROOT" BRAND ROTARY CUTTING MACHINE TYPE 500, WITH ALL NECES- SARY ACCESSORIES CUSTOMS TAR- IFF NUMBER 8, 462. 8000  DE- LIVERY TERMS CIP HALKALI FREE ZONE, ISTANBUL, TUR- KEY Document 2 46A: DOCUMENTS REQUIRED                      + SIGNED COMMERCIAL IN- VOICE IN 3 FOLD INDICAT- INC THE SERIAL NUMBER OF THE MACHINE AND CERTIFYING THAT THE MACHINE IS NEW AND NOT USED BEFORE + ORIGINAL CMR TRANSPORT DOCUMENT CONSIGNED TO THE ORDER OF FACTORING A S., ISTANBUL, TURKEY AND MARKED FREIGHT PREPAID 47A: ADDITIONAL CONDITIONS                   DOCUMENTS ISSUED PRIOR TO THE ISSUE DATE OF THIS DOCUMENTARY CRED- IT ARE NOT ACCEPTABLE ALL DOCUMENTS MUST SHOW THE NUMBER OF THIS DOCU- MENTARY CREDIT GOODS MUST BE OF DUTCH ORIGIN 71B: CHARGES                                 ALL BANKING CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF APPLICANT 48: PERIOD FOR PRESENTATION                 10 DAYS 49: CONFIRMATION INSTRUCTIONS               CONFIRM 78: INSTR TO PAYG/ACCPTG/NEGOTG BANK WE SHALL REIMBURSE YOU ON THE MATURITY DATE IN ACCORDANCE WITH YOUR IN- STRUCTIONS PROVIDED THAT DOCUMENTS IN STRICT CON- FORMIIY WITH THE TERMS AND CONDITIONS OF THIS DOC- UMENTARY CREDIT ARE DULY PRESENTED AT YOUR COUNTERS 72: SENDER TO RECEIVER INFORMATION          PLEASE ACKNOWLEDGE RECEIPT BY SWIFT MT730 *** MESSAGE PASSED AUTHENTICATION *** DE GROOT MACHINES B. V. SPAARNE 1000                             Tel: **31 (0) 235999999 1000 VC HAARLEM                          Fax: **31 (0) 235888888 THE NETHERLANDS COMMERCIAL INVOICE nr. 987 TO:                                      ORIGINAL FACTORING A. S. 1, BAHAR SOKAK ISTANBUL, TURKEY Haarlem, 21 June ×××× DESCRIPTION OF GOODS: 1  UNIT' "DE GROOT" BRAND ROTARY CUTTING MACHINE TYPE 500 SERIAL NUMBER 2003 CUSTOMS TARIFF NUMBER 8.462.8000 COMPLETE WITH ALL NECESSARY ACCESSORIES INCLUDING A SET OF FREE ADVERTISING AND PROMOTION MATERIAL WE CERTIFY THAT THE MACHINE IS BRAND NEW AND WAS NOT USED BEFORE PRICE: ROTARY CUTTING MACHINE                        EUR                      180, 000 ACCESSORIES                                   EUR                       20, 000 ______ TOTAL CIP HALKALI FREE ZONE, ISTANBUL         EUR                      200. 000 ======== Marks: 2003 pallet numbers 1/5-4/5     Total 4 pallets, gross weight 10, 000 kg. ____________ Documentary Credit no. 2003. AC. 100 For and on behalf of DE GROOT MACHINES B. V. B. de Groot Document 3 Original for shipper (sender) I Sender ( Name, Address, Country) DE GROOT MACHINES B. V. SPAARNE 1000 1000 VC HAARLEM THE NFTHERLANDS CMR INTERNATIONAL CONSIGNMENT NOTE This transport is, unless otherwise specified, subject to the Convention on the Contract for the International Car- riage of Goods by Road (CMR) 2 consignee FACTORING A. S. 1. BAHAR SOKAK ISTANBUL, TURKEY 16 carrier (Name, Address, Country) WINDMILL TRANSPORT B. V RAAKS 2000 1000 VK HAARLEM. The Netherlands 3 Place of delivery of the goods Place HALKALI FREE ZONE. ISTANBUL Country TURKEY 17 consecutive carrier 4 Place and date of taking in charge of the goods Place HAARLEM Country THE NETHERLANDS Date 21 JUNE ×××× 18 reserves and remarks by the carrier CMR nr. 100 5 Documents enclosed 6 marks & numbers 7 number of packages 8 packing type 9 Coods description 1 UNIT' 'DE CROOT' BRAND ROTARY CUT- TING MACHINE TYPE 500 SERIAL NUMBER 2003 Marks: 2003 pallet numbers 1/5-4/5 4 wooden pallets Documentary Credit number: 2003. AC. 100 10 statistic number 11 gross weight 10, 000 kg 12 volume 10 cbm 13 Instructions by the carrier (customs formalities) 19 freight tariff and specifications 14 Reimbursement 15 Freight instructions FREIGHT PREPAID 20 Special agreements 25 truck/lorry/vehicle details REGISTRATION NUMBER: 51-BG-LN NATIONALITY: DUTCH 21 Place and date of issue: HAARLEM, 10 JUNE ×××× 24 Goods received Date: Stamp and signature of consignee 22 Stamp and signature of shipper 23 W. Mill Stamp and signature of carrier