The scope of the corporate/commercial practice area is difficult to define as it (a) means different things to different people and (b) necessarily incorporates practice areas which, in some firms, form separate departments or areas of specialization, i.e., corporate finance, asset/equipment finance and leasing, international trade, etc. For purposes of the Directory, Corporate/Commercial Law refers to a broad-based company law, commercial transaction and banking/corporate finance practice generally on behalf of major public and private companies.