Examlex
The frustration-regression principle in Alderfer's ERG theory refers to the idea that failure to meet a high-order need may cause a regression to an already satisfied lower-order need.
Call Option
A financial contract giving the option buyer the right, but not the obligation, to buy a specified amount of an underlying asset at a set price within a specified time.
Historical Rate
An exchange rate used for converting transactions that have already occurred, based on the rate in effect at the time of the transaction.
Spot Rate
The current market price used for immediate delivery of a currency, commodity, or financial instrument.
Closing Rate
The exchange rate at the balance sheet date, used to convert the financial statements of a foreign subsidiary to the parent company's presentation currency.
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