Forged valuations

A ship broker received a telephone call from his usual contact at a Far Eastern bank, expressing surprise at the high level of values the ship broker had placed on two ships. The broker asked for a copy of the valuations, which appeared to be on the broker's headed paper, but were in fact forgeries. The ship broker had a fully documented system for the issuance of valuations and was able to prove that the documents in question had not originated from his office.