Meaning of “underlying assets” in the English Dictionary

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"underlying assets" in Business English

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underlying assetsnoun [ plural ]

uk us FINANCE, STOCK MARKET

the assets on which another investment product is based, for example, the shares on a stock market in which an investment fund has put money:

Demand for most investment trusts is low, as the price has fallen below the value of the underlying assets.

(Definition of “underlying assets” from the Cambridge Business English Dictionary © Cambridge University Press)