Super Finance Glossary

Over 10,000 financial glossary terms...

Browse by Letter: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Or Enter Search Term: By Author:
 Search Tips
If you want to refine these results, please use the search box.
Hint: Not sure how the word is listed? Just enter the first few letters.

Browsing by the letter "F"

Displaying next 120 results of 558
Fiduciary Accounting Income
Definition: Fiduciary accounting income (fai) does not refer to income for tax purposes; instead, it refers to receipts allocated to income rather than to corpus. It is the amount of income determined under local law or under the specific terms of the governing trust instrument. It is similar, but not identical, to the concept of book income. Irc § 643(b).
Fiduciary Out
Definition: A provision that permits the Board of Directors to terminate a proposed merger if a better deal arises with another party.
Field Warehouse
Definition: Warehouse rented by a company on another firm's premises.
Figure
Definition: Refers to details about price including the bid and offer. See: Handle
Figuring The Tail
Definition: Calculating the yield at which a future money market (one available some period hence) is purchased when that future security is created by buying an existing instrument and financing the initial portion of its life with a term repo.
File A Return
Definition: To mail or otherwise transmit to an IRS service center the taxpayer's information, in specified format, about income and tax liability. This information-the return-can be filed on paper, or electronically (e-file).
Filing Status
Definition: Determines the rate at which income is taxed. The five filing statuses are: single, married filing a joint return, married filing a separate return, head of household, and qualifying widow(er) with dependent child.
Fill
Definition: The price at which an order is executed.
Fill Or Kill Order (FOK)
Definition: A trading order that is canceled unless executed within a designated time period. A market or limited price order that is to be executed in its entirety as soon as it is represented in the trading crowd, and, if not so executed, is to be treated as canceled. For purposes of this definition, a stop is considered an execution. Equivalent to AON and IOC simultaneously.
Filter
Definition: A rule that stipulates when a security should be bought or sold according to its price action.
FIM
Definition: The ISO 4217 currency code for the Finnish Markka.
Final Settlement Price
Definition: The price at which a cash-settled futures contract is settled at maturity, pursuant to a procedure specified by the exchange.
Final Take
Definition: In the context of project financing, the final participation.
Finance
Definition: A discipline concerned with determining value and making decisions. The finance function allocates resources, including the acquiring, investing, and managing of resources.
Finance Charge
Definition: The total cost of credit a customer must pay on a consumer loan, including interest.
Finance Company
Definition: A company whose business and primary function is to make loans to individuals, while not receiving deposits like a bank.
Finance Lease
Definition: An agreement where the leaser receives lease payments to cover its ownership costs. The lessee is responsible for maintenance, insurance, and taxes. Some finance leases are conditional sales or hire purchase agreements.
Financial Accounting Standards Board (FASB)
Definition: Board composed of independent members who create and interpret Generally Accepted Accounting Principles (GAAP).
Financial Adviser
Definition: A professional offering financial advice to clients for a fee and/or commission.
Financial Analysis
Definition: Analysis of a company' financial statement, often by financial analysts.
Previous
Next