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Term Definition Unsecured short-term promissory note issued by corporations to raise short-term funds The portion of the coupon payment accrued between the last coupon payment and the settlement day The fundamental ownership claim in a public or private corporation a contract that gives the holder the right, but not the obligation, to buy or sell an underlying asset at a prespecified price for a specified time period The difference between lending and deposit rates The risk that loans are not repaid