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English definition of “underlying shares”

underlying shares

noun [plural]     (also underlying stock [U]) FINANCE, STOCK MARKET
the shares, etc. to which something such as an option (= the right to buy or sell them at a particular price by or on a future date) relates: With prices falling, the stock index futures were below underlying share prices.
(Definition of underlying shares noun from the Cambridge Business English Dictionary © Cambridge University Press)
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