A contract is an exchange of cash flow that will occur in the future between the parties or the contracts have been exchanged for investment or interest bearing liability of the parties.
The agreement with exchange of cash flows that will occur in the future between the parties. Or an exchange agreement with the investment burden. Or the interest of the parties
A contract with the exchange of cash flows in the future between the parties. Or a contract with the exchange of the investment. Or the interest burden of parties.