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This news release also contains the term "net debt", which represent current assets less current liabilities, excluding current derivative financial instruments.

www.digitaljournal.com

Indebtedness is defined as the aggregate of bank indebtedness, principal on long-term debt, balance due on a business combination and obligations under derivative financial instruments.

www.stockhouse.com

Like most big-cap companies, they employ derivative financial instruments to help mitigate currency fluctuations.

www.profitconfidential.com

This conversion feature was, in essence, a derivative financial instrument, and each quarter, the company took a loss as the value of its common shares grew.

www.theglobeandmail.com