DERIVATIVE LIABILITIES Definition

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DERIVATIVE LIABILITIES are financial instruments under contracts that have one or more underlying and one or more notional amounts. See DERIVATIVE.

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DEBIT is a record of an indebtedness; specifically : an entry on the left-hand side of an account constituting an addition to an expense or asset account or a deduction from a revenue, net worth, or liability account.

CALL PRICE is the price at which a bond is callable prior to maturity, often at a small premium over par value.

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