Brandy is an ardent spirit distilled from wine or grapes; but the name is also applied to spirits of similar flavour and appearance, obtained from other materials.

The following types of brandy are mentioned in the Financial Papers:

Cognac brandy - A French brandy of superior quality distilled from Cognac wine. The name is sometimes extended (for trade purposes) to any French brandy.

French brandy -A brandy made in France (now chiefly used generically to denote any French grape-based spirit, as opposed to a designated regional brandy such as cognac or Armagnac).