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English definition of “underlying assets”

underlying assets

noun [plural]
 
 
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)
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