AT THE MONEY is an option where the strike price is approximately equal to the underlying price.
PLEDGED ACCOUNTS RECEIVABLE is short-term borrowing from financial institutions where the loan is secured by accounts receivable. The lender may physically take the accounts receivable but typically has recourse to the borrower; also called discounting of accounts receivable.
LIMITED PARTNER is a partner in a venture who has no management authority and whose liability is restricted to the amount of his or her investment.
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