futures contract
A written contract to buy or sell a Physical Commodity or financial instrument at a future date and at an agreed upon price. With the exception of price, all other terms of a futures contract are standardized for each product by the exchange on which they are traded. See Delivery; Derivative; Futures; futures exchange.
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expiration month
Serial option
basis swap
futures
Hedger
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fictitious assets
Functional Currency
quoted shares
unit level activities
unquoted shares