MERCHANT BANK (GHANA) LTD v. GHANA PRIMEWOOD PRODUCTS LTD. Banking—Money—Documentary credits—Reverse transfer—Effect—Bank and company setting down total indebtedness of company in  cedis in terms of settlement between them—Part of debt involving E.C.G.D. bills denominated in pounds sterling calculated at estimated rate of exchange—Company under settlement to pay minimum of ¢60 million within one year—Actual rate of exchange of E.C.G.D. bills turning out to be lower than estimated—Conversion resulting in reverse transfer credit of ¢31.9 million to company—Whether credits acceptable as debt payment by company—Physical debt payment by company within period ¢31.4 million—Whether company in breach of obligation to pay minimum of ¢60 million within one year.