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The identification, assessment, and prioritization of risks, followed by coordinated and economical application of resources to minimize, monitor, and control the probability and/or impact of unfortunate events or to maximize the realization of opportunities.

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A short position is a liability on your books, as the borrowed asset has to be returned to the owner. The return is then the percentage return of that liability. Assume that the shorted asset at init …
answered May 22 '17 by RRG