Examlex
The differentiating factor between B2C and B2B is where B2C might purchase two books; a B2B purchase might involve ten thousand books.
Option Strike Price
The predetermined price at which the holder of an option can buy (in the case of a call option) or sell (in the case of a put option) the underlying security.
Spot Rate
The current market price used for immediate settlement of a currency, security, or commodity transaction.
Hedge Accounting
An accounting method that modifies the normal treatment of gains and losses from hedging activities so that they are recorded in the same period as the offsetting gains or losses on the hedged item.
Foreign Currency Firm Commitments
Agreements to execute a financial transaction in a foreign currency at a future date, at a predetermined rate or price.
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