AT THE MONEY Definition

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AT THE MONEY is an option where the strike price is approximately equal to the underlying price.

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ASSETS HELD FOR SALE are those assets, primarily long-term assets, that an entity wishes to dispose of or liquidate through sale to others.

IRD, dependent upon usage, can mean Interest Rate Derivatives (finance), Inland Revenue Department (New Zealands tax revenue collection department), or Interest Rate Differential.

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