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Which of the following is not a derivative contract?
Employee Benefits
Nonmonetary forms of compensation such as health benefits and retirement plans.
Monetary Forms
Various representations of money, including cash, checks, electronic transfers, and other means of financial transactions.
Profit-Sharing Plans
A company program where employees receive a portion of the firm's profits in addition to their regular income.
Cost Savings
The reduction in expenses achieved through efficiency improvements, better resource management, or other means.
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