Its been awhile since I watched any red Dwarf but the Lister reference to it is correct. I just looked up season 8, looks like there we 7 or 8 episodes?
"Material Transaction", check out the website below, specifcally Rule X1.E.2m this is an asian law site that sepcifies what a material transaction can be. In short it can be anything from the sale of assets (GPK) change of operations, takeover etc.
Very interesting, puts the GPK sale and perhaps even a takeover on the table judging by this definition.
