underlying Meaning in the Cambridge English Dictionary

Meaning of “underlying” in the English Dictionary

"underlying" in British English

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underlyingadjective [before noun]

uk   /ˌʌn.dəˈlaɪ.ɪŋ/  us   /-dɚ-/

underlying adjective [before noun] (NOT OBVIOUS)

C2 real but not ​immediatelyobvious: And what might be the underlying ​significance of these ​supposedlyrandomacts?
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underlying adjective [before noun] (BASED ON)

used to ​describe something on which something ​else is ​based: The ​price of the ​investmentfell below the ​value of the underlying assets.

underlying adjective [before noun] (UNDER)

positioned under the ​surface of something: The ​currents are ​affected by the ​shape of the underlying ​rocks.
(Definition of underlying from the Cambridge Advanced Learner’s Dictionary & Thesaurus © Cambridge University Press)

"underlying" in American English

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underlyingadjective [not gradable]

 us   /ˌʌn·dərˈlɑɪ·ɪŋ/
real but not ​immediatelyobvious: The ​investigationfocused on the underlying ​causes of the ​fire.
(Definition of underlying from the Cambridge Academic Content Dictionary © Cambridge University Press)

"underlying" in Business English

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underlyingadjective [before noun]

uk   us   /ˌʌndəˈlaɪɪŋ/
FINANCE, STOCK MARKET used to describe the ​shares, etc. to which something such as an option (= the ​right to ​buy or ​sell something in the future)relates: The ​option was ​soldrequiringpayment against ​delivery of the underlying ​security.
ACCOUNTING, FINANCE used to describe the basic ​level or ​amount of something before anything else is ​added or taken away: Underlying ​conditions are favourable. They ​underestimated their underlying ​costs and ​ended up ​losing a lot of ​money. Last ​year the ​company had underlying ​earnings of $10.6m on $34m ​sales.
(Definition of underlying from the Cambridge Business English Dictionary © Cambridge University Press)
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