Any matter of fact that a party to a claim or action offers to provide to prove or disprove an issue in the case. The strongest type of evidence is that which provides direct proof of the truth of an assertion. At the other extreme is evidence that is merely consistent with an assertion but does not rule out other, contradictory assertions, and may be viewed as circumstantial evidence.

The term that describes a duty that is enforced by a court and where non-fulfilment may incur a penalty.

Is the investigation of a business or person prior to signing a contract. A common example of due diligence in various industries is the process through which a potential buyer evaluates a target company or its assets for an acquisition.