entering

“The term “sale” does not include grants or purchases of options, exercises of call options, or enterings into contracts that require delivery of personal property or an interest therein.”

“From the ground, Colombo’s port does not look like much. Those entering it are greeted by wire fences, walls dating back to colonial times and security posts. For mariners leaving the port after lonely nights on the high seas, the delights of the B52 Night Club and Stallion Pub lie a stumble away.”