COMMON EQUITY is the result of subtracting redeemable and non-redeemable preferred stock from total equity.
AT THE MONEY is an option where the strike price is approximately equal to the underlying price.
CONTINGENCY BUDGET is the amount of money required to implement a contingency plan. If an authorized entity approves a contingency plan, it would normally set aside a contingency budget, which would only be called upon if the contingency plan had to be implemented.
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