Finance

Facsimile Signature: An Exact Copy of a Person's Signature
A facsimile signature is an exact copy of a person's handwritten signature, often used in place of the original for efficiency and security.
Factoring: Definition, Types, and Importance in Finance
Factoring is a financial transaction involving the sale of a company's accounts receivable to a third party, known as a factor, to improve cash flow and manage credit risk. This article delves into its types, historical context, importance, key events, and applicability in modern finance.
Factoring: Financial and Business Mechanism
An in-depth look at Factoring, including its types, historical context, key events, applications, mathematical models, and practical considerations.
Fama-French Three-Factor Model: Understanding Asset Pricing
The Fama-French Three-Factor Model extends the Capital Asset Pricing Model (CAPM) by adding size and value factors to the market risk factor, providing a more comprehensive view of asset returns.
FAPA: Fellow of the Association of Authorized Public Accountants
An in-depth look at the prestigious title of Fellow of the Association of Authorized Public Accountants (FAPA), its historical context, importance, and application in the field of accounting.
Fat Tail: Understanding Extreme Events in Probability Distributions
Fat Tail refers to probability distributions where extreme events have a higher likelihood than normal. Explore the types, importance, and real-world applications.
Federal Grant: Financial Assistance that Does Not Need to Be Repaid
A Federal Grant is a form of financial assistance provided by the federal government that does not need to be repaid. These grants are usually awarded to individuals, organizations, or institutions for specific purposes.
Federal Reserve System: The Central Banking Authority of the United States
An in-depth exploration of the Federal Reserve System, the central banking system of the United States, its structure, roles, history, and significance in providing a stable and secure financial system.
Federal Reserve's Quantitative Easing: A Monetary Policy Tool
An in-depth exploration of the Federal Reserve's Quantitative Easing, its historical context, implementation, significance, and impacts on the economy.
FHLMC (Freddie Mac): Enhancing Mortgage Liquidity
The Federal Home Loan Mortgage Corporation, commonly known as Freddie Mac, is a government-sponsored entity that plays a crucial role in the US mortgage market, similar to FNMA (Fannie Mae), by purchasing, securitizing, and reselling home loans.
Fiat Currency: Government-Issued Currency Not Backed by a Physical Commodity
Fiat currency refers to government-issued money that is not backed by a physical commodity, such as gold or silver, but derives its value from the trust and faith that individuals and governments place in it.
Fiat Money: A Comprehensive Overview
Fiat Money, a type of currency without intrinsic value, but widely accepted as a medium of exchange because it is backed by government decree.
FIFO (First In, First Out): Inventory Valuation Method
FIFO (First In, First Out) is an inventory valuation method where older inventory costs are expensed first. It simplifies tracking and provides a realistic view on inventory usage.
Filing Date: Official Submission Date to the SEC
The filing date is the date when a document is officially submitted to the Securities and Exchange Commission (SEC), marking its official entry into the public record.
Finance Charge: A Comprehensive Overview
An in-depth look at finance charges, their historical context, types, key events, mathematical formulas, importance, applicability, and related terms.
Finance House: An Overview of Financial Support for Leasing Agreements
An organization providing finance for hire-purchase or leasing agreements, often owned by commercial banks, facilitating consumer purchases of expensive items.
Financial Auditor: Ensuring Accuracy in Financial Records
A comprehensive guide to the role of a Financial Auditor, covering historical context, responsibilities, key events, models, importance, examples, related terms, and more.
Financial Covenants: Ensuring Financial Stability in Loan Agreements
Financial covenants are clauses included in loan agreements to ensure the financial stability of the borrower. They help protect lenders by setting specific requirements on financial performance.
Financial District: Hub of Financial Activities
An area within a city concentrated with financial institutions including banks, insurance companies, and stock exchanges.
Financial Forecasting: The Process of Estimating Future Financial Outcomes
Comprehensive guide to Financial Forecasting, including its definition, types, applications, examples, historical context, and frequently asked questions.
Financial Holding Company (FHC): A Comprehensive Overview
An in-depth examination of Financial Holding Companies (FHCs), their historical context, types, key events, detailed explanations, and significance in the financial world.
Financial Intermediaries: Entities That Facilitate Fund Channeling
Entities that facilitate the channeling of funds between savers and borrowers, playing a central role in the financial system's efficiency.
Financial Leverage: Understanding Its Impact and Use
Explore the intricacies of financial leverage, its historical context, types, key events, formulas, and its significant role in finance and investments.
Financial Reporting Standards: Guidelines for Financial Transactions
Comprehensive overview of financial reporting standards, including their history, types, key events, detailed explanations, importance, applicability, and related terms.
FINRA: Financial Industry Regulatory Authority
An in-depth look at FINRA, its role, responsibilities, historical context, key events, regulations, and its impact on the financial industry.
First Difference: Understanding Time Series Increments
Comprehensive guide to the concept of First Difference in time series analysis, its importance, applications, formulas, examples, and related terms.
First-Time Homebuyer Tax Credit: A Pathway to Homeownership
The First-Time Homebuyer Tax Credit was a federal program designed to encourage first-time homeownership by providing a significant tax benefit.
First-Year Allowances (FYA): Immediate Deductions for Specific Assets
Comprehensive overview of First-Year Allowances (FYA) in taxation, including historical context, key events, explanations, applicability, examples, and more.
Fiscal Deficit vs. Budget Deficit: Understanding Key Differences
A comprehensive guide to distinguishing between fiscal deficit and budget deficit, including definitions, historical context, types, key events, formulas, examples, and more.
Fixed Budget: A Static Financial Plan
An in-depth guide to understanding fixed budgets, their significance, and their application in financial planning.
Fixed Capital: The Foundation of Long-Term Investment
Fixed Capital represents the amount of an organization's capital tied up in its fixed assets, such as machinery, buildings, and equipment, which are essential for long-term operations.
Fixed Charge: Understanding Fixed Expenses in Economics and Finance
A comprehensive examination of fixed charges, their historical context, types, key events, importance, applicability, and examples in various industries.
Fixed Cost: Understanding Non-Variable Business Expenses
Fixed costs are expenses that remain constant regardless of production levels, crucial for understanding profit margins and business sustainability.
Fixed Cost (FC): Understanding Fixed Costs in Business
Fixed costs (FC) are expenses that do not change with the level of goods or services produced by a business. Typical examples include rent, salaries, and insurance.
Fixed Exchange Rate: A Constant Monetary System
A comprehensive guide to understanding the fixed exchange rate system, its historical context, types, key events, applications, and implications.
Fixed Fees: A Comprehensive Guide
Often lower and predictable, Fixed Fees are charges that do not vary with performance but may lack incentivization for managers.
Fixed Interest Rate: Consistent Interest Over Time
A comprehensive overview of fixed interest rates, how they work, their advantages, disadvantages, and applications in finance.
Fixed Price: A Set Price Unchanged by Market Conditions
A Fixed Price refers to a predetermined price that remains unchanged regardless of market fluctuations. This article covers its historical context, types, key events, detailed explanations, mathematical formulas, applicability, examples, related terms, and much more.
Fixed Rate Dividend: A Stable Income Stream for Investors
A comprehensive look at Fixed Rate Dividends, exploring their historical context, types, importance, and applicability, enriched with charts, examples, related terms, and more.
Fixed-Interest Securities: Investments Offering Fixed Interest Payments
A comprehensive look into Fixed-Interest Securities, investments that provide regular fixed interest payments, including types, historical context, key events, mathematical models, importance, and examples.
Fixed-Price Offering: A Comprehensive Overview
An in-depth look at fixed-price offerings, a method where securities are offered at a predetermined price set by the issuer.
Fixed-Rate Bonds: Bonds that pay a constant interest rate
An in-depth look into Fixed-Rate Bonds, their characteristics, advantages, potential risks, and applications in financial markets.
Fixed-Rate Investments: Guaranteed Returns with Lower Risk
Fixed-rate investments provide predictable returns by offering a fixed interest rate over a specific period. This type of investment is generally considered safe, making it ideal for risk-averse individuals, though it often comes with lower potential upside compared to other investment types.
Fixed-Rate Loan: Fixed Interest Financial Instrument
A fixed-rate loan is a financial instrument where the interest rate is predetermined and remains unchanged throughout the life of the loan.
Fixed-Rate Notes: Predictable, Fixed Interest Rate Securities
An in-depth exploration of Fixed-Rate Notes, financial instruments that offer a fixed interest rate throughout their duration, ensuring predictability in returns but lesser flexibility compared to Variable Rate Demand Notes (VRDNs).
Flat Trading: Trading of Bonds without Accrued Interest
Flat Trading refers to the practice of trading bonds without taking into account any accrued interest. The traded price is settled without including the interest that has accumulated since the last interest payment.
Float Time: A Financial Window
Understanding the period between the issuance and clearance of checks, commonly referred to as Float Time, with historical context, examples, and key considerations.
Floatation Costs: An Overview of Expenses in Initial Public Offerings
Floatation costs, also known as issue costs, refer to the expenses incurred by a company during an initial public offering (IPO). These costs include underwriting fees, legal expenses, registration fees, and other related charges.
Floating Charge: A Comprehensive Guide to Securing Assets
An in-depth exploration of floating charges, a type of security interest on a company's assets that provides flexibility until the charge crystallizes.
Floating Price: Dynamic Market-Based Pricing
Floating prices are determined continuously throughout the trading day based on live market conditions, unlike fixed prices.
Floating Rate Notes: Bonds with Variable Interest Rates
Floating Rate Notes (FRNs) are bonds that have variable interest rates adjusted periodically. These adjustments are often tied to a benchmark interest rate, such as LIBOR or the federal funds rate.
Floating-Rate Loan: A Comprehensive Guide to Variable Interest Rate Loans
A floating-rate loan, unlike fixed-rate loans, is a type of loan where the interest rate fluctuates over the loan's term, usually in relation to a benchmark interest rate such as the London Inter Bank Offered Rate (LIBOR).
Floor: Minimum Interest Rate on a Loan
The minimum interest rate on a loan or other obligation, as set in advance by the lender. Compare cap. See also collar.
Floor: Lowest Level of Real National Product in Trade Cycle
Comprehensive overview of the 'Floor' in trade cycle theory, the lowest level of real national product during the slump phase. Historical context, key events, and detailed explanations included.
Floor Broker: Exchange Member Role
A floor broker is an exchange member who executes orders to buy or sell securities on the exchange floor.
Floor Limit: Definition and Key Considerations
The maximum amount a merchant can charge without obtaining authorization from the card issuer, known as the floor limit, is a critical concept in payment processing.
Flow: An Economic Variable with Time Dimension
An in-depth exploration of flow variables in economics, including historical context, types, key events, examples, and related terms.
FmHA: Farmers Home Administration - Overview and Historical Context
A detailed exploration of the Farmers Home Administration (FmHA), its historical context, types of loans, key events, models, charts, and diagrams, its importance, applicability, and more.
Follow-On Public Offering (FPO): Additional Share Issuance Post-IPO
A Follow-On Public Offering (FPO) is the issuance of additional shares by a public company after its initial public offering (IPO) to raise more capital or allow existing shareholders to sell their shares.
FOMO (Fear Of Missing Out): The Anxiety of Missing a Rewarding Investment
FOMO (Fear Of Missing Out) is a common emotional response characterized by the anxiety that one might miss out on a potentially rewarding investment opportunity, leading to impulsive decision-making and suboptimal financial behavior.
Foreclosure: Understanding the Process and Its Implications
A comprehensive guide to foreclosure, detailing its historical context, types, key events, and implications. Learn about the foreclosure process, important considerations, related terms, and more.
Foreclosure Process: Understanding the Procedure of Property Repossessions
A complete guide to the foreclosure process, elaborating on judicial and non-judicial methods, historical context, legal considerations, and practical examples.
Form 1099-C: Reporting Canceled Debt
An in-depth guide to Form 1099-C, a document issued by lenders to report the amount of canceled debt.
Forward: Contract for Future Delivery
An in-depth exploration of forward contracts, their types, historical context, key events, formulas, and importance in finance and trading.
Forward Contract: An Agreement for Future Delivery
A detailed exploration of Forward Contracts, their types, historical context, key events, importance, applicability, examples, and much more.
Forward Points: Definition and Application
A comprehensive exploration of forward points, including their calculation, types, historical context, and practical examples.
Forward Price: Understanding and Applications
A comprehensive exploration of forward prices, their significance in forward contracts, and the factors that influence them.
Forward Rate Agreements (FRAs): Contracts That Fix an Interest Rate for a Future Period
Forward Rate Agreements (FRAs) are financial contracts that determine the interest rates to be paid or received on an obligation beginning at a future start date. These contracts are used by entities to hedge against interest rate fluctuations.
FPO: Follow-On Public Offering
An issuance of additional shares post-IPO to raise additional capital for the issuing company.
Fractional Ownership: A Comprehensive Guide
Fractional Ownership involves partial ownership of an asset, usually high-end properties, granting owners extensive usage rights. Explore its history, types, key events, applications, and more.
Fragmentation: Foreign-Exchange Transaction Discrepancies
An in-depth look at fragmentation, where commercial offsets between transactions do not align with taxation, particularly in the context of foreign-exchange.
FRANKED SORPS: Overview and Explanation
A comprehensive look at FRANKED SORPS and their importance in the context of Statements of Recommended Practice (SORPS).
Fraudster: Understanding Those Who Commit Fraud
A comprehensive guide to understanding fraudsters, including their motivations, methods, historical context, and preventive measures.
Free Cash Flow: A Measure of Cash Generation or Consumption
Free cash flow (FCF) is an important financial metric that represents the cash a company generates or consumes. This measure is often used by managers and investors to assess a company’s financial health and its ability to grow, pay dividends, reduce debt, or reinvest in the business. The concept of free cash flow is not standardized under generally accepted accounting principles (GAAP), and various definitions and equations may be applied.
Free Exchange Rate: Understanding Floating Exchange Rates
An in-depth exploration of free exchange rates, also known as floating exchange rates, covering historical context, types, key events, mathematical models, and their importance in the global economy.
Free-Float Market Capitalization: The Public Trading Slice
Understanding Free-Float Market Capitalization: its historical context, significance in stock markets, mathematical models, and its applicability in finance.
FRN: Floating-Rate Note
A comprehensive overview of Floating-Rate Notes, their mechanics, historical context, and significance in the financial markets.
Front-End Charge: Initial Investment Fees Explained
Understanding the front-end charge applied by investment and insurance management firms on initial investments. This entry covers its types, importance, and implications.
Front-End Load: Initial Investment Charges
An overview of front-end load fees applied by investment funds, including historical context, types, examples, and key considerations.

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