Examlex
Which of the following is not included in Cash and Cash Equivalents on a company's balance sheet?
Futures Contract
A legal agreement to buy or sell a particular commodity or financial instrument at a predetermined price at a specified time in the future.
Forward Contract
A financial derivative contract between two parties to buy or sell an asset at a predetermined future date for a price that is agreed upon today.
Contingent Liability
A potential financial obligation that depends on a future event arising from past transactions or events.
Probable
In financial and legal contexts, a high likelihood that an event will occur, often used in reference to the realization of assets or the incurrence of liabilities.
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