Define: Underlying

UK Accounting Glossary

Definition: Underlying

Quick Summary of Underlying

What is the dictionary definition of Underlying?

Dictionary Definition

The asset, measure or obligation on which a derivative, such as an option or futures contract, is based.

Full Definition of Underlying

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Cite Term

To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
Modern Language Association (MLA):
Underlying. Payroll & Accounting Heaven Ltd. July 16, 2019
Chicago Manual of Style (CMS):
Underlying. Payroll & Accounting Heaven Ltd. (accessed: July 16, 2019).
American Psychological Association (APA):
Underlying. Retrieved July 16, 2019, from website:

Definition Sources

Definitions for Underlying are sourced/syndicated from:

  • Oxford Dictionary Of Economics
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 4th May 2019.