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contract
(redirected from Contractual obligations)

    Also found in: Medical, Legal, Encyclopedia, Wikipedia, Hutchinson 0.03 sec.
Contract
A term of reference describing a unit of trading for a financial or commodity future. Also, the actual bilateral agreement between the buyer and seller of a transaction as defined by an exchange.
contract
1. In futures trading, an agreement between two parties to make and take delivery of a specified commodity on a given date at a predetermined location.
2. In options trading, an agreement by the writer either to buy (if a put) or to sell (if a call) a given asset at a predetermined price until a certain date. The holder of the option is under no obligation to act.


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The loss of an asset, or rights to an asset, as a result of defaulting on contractual obligations or conditions.
Gold diggers by The Progressive
Similarly, a court has found that the hotel's financial difficulty and closing was foreseeable and that relief from contractual obligations because of such an occurrence should have been provided for in the contract.
How to prevent price increases from hurting you by Goldberg, Henry L. / Real Estate Weekly
The proposed changes would clarify earnings per share computations involving certain instruments, such as mandatorily convertible instruments and contractual obligations that may be settled with cash or by issuing shares.
Revised exposure draft on earnings per share by California CPA
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