UNDERLYING Definition

Bookmark and Share

UNDERLYING is the security, cash commodity, forward, futures contract, swap, or other contract or instrument that is the subject of a derivative contract or instrument.

Learn new Accounting Terms

ERROR OF COMISSION is an error that occurs as a result of an action taken. In accounting, the error occurs when one or both of the double entries are made in the correct class of account but the wrong account within that class.

ROBUST is when a business is considered fully developed and healthy.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.