SCIENTER THEORY Definition

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SCIENTER THEORY is based on the word scienter, which is Latin for "having knowledge." In criminal law, the theory refers to knowledge by a defendant that his/her acts were illegal or his/her statements were lies and thus fraudulent. In securities, it is to knowingly transact a fraudulent securities deal.

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ECONOMIC RESOURCES is the profitable extraction or production, under defined investment assumptions, of returns that are analytically demonstrable or can be assumed with reasonable certainty.

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

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