Umbrella loans    伞子借款
Undercapitalized    资本不足
Underlying    标的
Undersubscribed    认购不足
Underwriting    包销/承销
Unit Cost    成本单价
Unmatched Book    资产与负债期限不对称
Unrealized Gain/Profit or Loss    未实现的利润或损失
Unwinding a Position    平仓
Up an In    上涨生效期权
Up and Out    上涨失效期权
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