OFFSET ACCOUNT is an account that is setup for elimination of a long or short position by making an opposite transaction.
HARDWARE CONTROL are computer controls built into physical equipment by the manufacturer.
GROSS NEGLIGENCE is any action or an omission in reckless disregard of the consequences to the safety or property of another. Sometimes referred to as "very great negligence" and it is more then just neglect of ordinary care towards others or just inadvertence. Also known as the Latin term culpa lata.
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