Often referred to as "particle board". Chips of wood compressed and glued into sheet form. Cheap method of decking to flat roofs, floors and (with Formica or melamine surface) furniture, especially kitchen units.

Here is an online example with a photograph:

http://solidariedade.portaisvivos.net/modules.php?name=News&...

Good luck!

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Note added at 34 mins (2005-06-09 16:02:56 GMT)
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Here is an example where it has been translated before, from the Feira Internacional de Lisboa (www.fil-artesanato.com/adesao/DOSSIER_fia_lisboa.pdf):

\"Os danos nas paredes dos stands montados pela FIL (riscos, perfurações, etc.) originarão um débito de 12,78 Euro + IVA por placa de aparite...\"

\"Damage to the walls of stands assembled by FIL (scratches, holes, etc.) will incur a charge of 12,78 Euros + VAT per sheet of chipboard...\"