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Superglossary - Finance Category: Economy and Finance > Finance Date & country: 16/12/2013, USA Words: 5410

Fill Or Kill Order (FOK)
The price at which an order is executed.

Filter
A trading order that is cancelled unless executed within a designated time period. A market or limit

Finance
A rule that stipulates when a security should be bought or sold according to its price action.

Finance Charge
A discipline concerned with determining value and making decisions. The finance function allocates r

Finance Company
The total cost of credit a customer must pay on a consumer loan, including interest.

Financial Adviser
Board composed of independent members who create and interpret Generally Accepted Accounting Princip

Financial Analysis
A professional offering financial advice to clients for a fee and/or commission.

Financial Analysts
Analysis of a company's financial statement, often by financial analysts.

Financial Assets
Also called securities analysts and investment analysts,. Pofessionals who analyze financial stateme

Financial Control
Claims on real assets.

Financial Distress
The management of a firm's costs and expenses in relation to budgeted amounts.

Financial Distress Costs
Events preceding and including bankruptcy, such as violation of loan contracts.

Financial Engineering
Legal and administrative costs of liquidation or reorganization. Also includes implied costs associa

Financial Future
Combining or carving up existing instruments to create new financial products.

Financial Guarantee Insurance
A contract entered into now that provides for the delivery of a specified asset in exchange for the

Financial Institution
Insurance created to cover losses from specified financial transactions.

Financial Intermediaries
Legislation that established the Office of Thrift Supervision, which was created in the wake of the

Financial Lease
Institutions that provide the market function of matching borrowers and lenders or traders.

Financial Leverage
Long-term, noncancellable rental agreement.

Financial Leverage Clientele
Use of debt to increase the expected return on equity. Financial leverage is measured by the ratio o

Financial Leverage Ratios
A group of investors who have a preference for investing in firms that adhere to a particular financ

Financial Market
Common ratios are debt divided by equity a debt divided by the sum of debt plus equity. Related

Financial Needs Approach
An organized institutional structure or mechanism for creating and exchanging financial assets.

Financial Objectives
A method of establishing the amount of life insurance required by an individual by estimating the fi

Financial Plan
Goals related to returns that a firm will strive to accomplish during the period covered by its fina

Financial Planning
A blueprint relating to the financial future of a firm.

Financial Position
Evaluating the investing and financing options available to a firm. Planning includes attempting to

Financial Press
The account status of a firm's or individual's assets, liabilities, and equity positions as reflecte

Financial Public Relations
Media devoted to reporting financial news.

Financial Pyramid
Public relations division of a company charged with cultivating positive investor relations and prop

Financial Ratio
A risk structure that spreads investor's risks across low-, medium-, and high-risk vehicles. The bul

Financial Risk
The result of dividing one financial statement item by another. Ratios help analysts interpret finan

Financial Structure
The risk that the cash flow of an issuer will not be adequate to meet its financial obligations. Als

Financial Supermarket
The way in which a company's assets are financed, such as short-term borrowings, long-term debt, and

Financial Tables
A company offering a wide variety of financial services such as a combination of banking services, s

Financing Corporation (FICO)
Share price indexes for U.K. companies The denominator in the index formula is the market capitaliza

Financing Decisions
A government agency chartered in 1987 to bail out the Federal Savings and Loan Insurance Corporation

Finders Fee
Decisions concerning the liabilities and stockholders' equity side of the firm's balance sheet, such

FINEX
A fee a person or company charges for service as an intermediary in a transaction.

Finished Goods
The financial futures and options division of the New York Cotton Exchange (NYCE), with a trading fl

Firewall
A Real Estate Investment Trust whose priority is to sell its holdings within a specified period to r

Firm
The legal barrier between banking and broker/dealer operations within a financial institution create

Firm Commitment Underwriting
Refers to an order to buy or sell that can be executed without confirmation for some fixed period. A

Firm Market
An underwriting in which an investment banking firm commits to buy and sell an entire issue of stock

Firm Order
In the context of general equities, prices at which a security can actually be bought or sold in dec

Firm Quote
In the context of general equities, (1) order to buy or sell for the proprietary account of the brok

Firms Net Value Of Debt
A definite price on a round-lot bid or offer declared by a market maker on a given security and not

First Board
Total firm value minus total firm debt.

First Call
The Chicago Board of Trade's established dates for delivery on futures contracts.

First Call Date
With collateralized mortgage obligation (C.M.O.s), the start of the cash flow cycle for the cash flo

First In, First Out (FIFO)
A date stated in an indenture, that is the first date on which the issuer may redeem a bond either p

First In, First Out (FIFO)
An accounting method for valuing the cost of goods sold that uses the cost of the oldest item in inv

First Mortgage
A method of inventory valuation whereby the goods first purchased or manufactured are considered the

First Notice Day
A type of mortgage that through a lien gives precedence to the lender of the first mortgage over all

First Preferred Stock
The first day, varying by contracts and exchanges, on which notices of intent to deliver actual fina

First-Pass Regression
A type of preferred stock that has priority over other preferred issues and common stock when claimi

Fiscal Agency Agreement
A time series regression to estimate the betas of securities portfolios.

Fiscal Policy
An alternative to a bond trust deed. Unlike the trustee, the fiscal agent acts as a representative o

Fiscal Year
Government spending and taxing for the specific purpose of stabilizing the economy.

Fiscal Year (FY)
The 12-month period, not necessarily coinciding with the calendar year, chosen to constitute a singl

Fiscal Year End
Accounting period covering 12 consecutive months over which a company determines earnings and profit

Fisher Effect
The last month of a company's fiscal year.

Fishers Separation Theorem
A theory that nominal interest rates in two or more countries should be equal to the required real r

Fit
Thte notion that a firm's choice of investments is separate from its owner's attitudes toward invest

Fitch Sheet
The matching of the investor's requirements and needs such as risk tolerance and growth potential pr

Five Cs Of Credit
Used in the context of general equities. Chronological listing of trades in a security showing the p

Five Hundred Dollar Rule
Five characteristics that are used to form a judgment about a customer's creditworthiness

Five Percent Rule
A rule of the Federal Reserve that excludes deficiencies of $500 or less in margin requirements as a

Fixation
A rule of the National Association of Securities Dealers providing ethical guidelines for spreads cr

Fixed Annuities
The process of setting a price of a commodity, whether in the present or the future. See

Fixed Asset
Contracts in which an insurance company or issuing financial institution pays a fixed dollar amount

Fixed Asset Turnover Ratio
Long-lived property owned by a firm that is used by a firm in the production of its income. Tangible

Fixed Assets
The ratio of sales to fixed assets.

Fixed Benefits
The ratio of net Property, Plant and Equipment book value to tangible equity, used as a type of effi

Fixed Cost
Payments to a beneficiary that are paid in fixed preset amounts and are not variable.

Fixed Costs
A cost that is fixed in total for a given period of time and for given production levels.

Fixed Dates
Expenses that are assumed not to vary with sales volume within the expected range of sales volumes,

Fixed Exchange Rate
In the Euromarket, the standard periods for which Euros are traded (one month out to a year out) are

Fixed Income Equivalent
A country's decision to tie the value of its currency to another country's currency, gold (or anothe

Fixed Income Instruments
Also called a busted convertible. Convertible security that is trading like a straight security beca

Fixed Income Market
Assets that pay a fixed dollar amount, such as bonds and preferred stock.

Fixed Premium
The market for trading bonds and preferred stock.

Fixed Price Basis
Payments of a fixed, equal amounts paid to an insurance company for insurance or an annuity.

Fixed Trust
An offering of securities at a fixed price.

Fixed-Charge Coverage Ratio
A unit investment trust consisting of securities that were agreed upon at the time of investment and

Fixed-Dollar Obligations
A measure of a firm's ability to meet its fixed-charge obligations

Fixed-Dollar Security
Conventional bonds for which the coupon rate is set at a fixed percentage of the par value.

Fixed-Price Tender Offer
A nonnegotiable debt security that can be redeemed at some fixed price or according to some schedule

Fixed-Rate Loan
A one-time offer to purchase a stated number of shares at a stated fixed price, usually at a premium

Fixed-Rate Payer
A loan whose rate is fixed for the life of the loan.

Fixed-Term Reverse Mortgage
In an interest rate swap, the counterparty who pays a fixed rate, usually in exchange for a floating

Flag
A mortgage in which the lending institution provides payments to a homeowner for a fixed number of y

Flash
A pattern reflecting price fluctuations within a narrow range, generating a rectangular area on a gr

Flat
Value of a security displayed, or flashed across the tape, when the tape display cannot keep up with

Flat Benefit Formula
Convertibles

Flat Price (Also Clean Price)
Method used to determine a participant's benefits in a defined benefit plan by multiplying months of

Flat Price Risk
The quoted newspaper price of a bond that does not include accrued interest. The price paid by the p

Flat Scale
Taking a position either long or short that does not involve spreading.

Flat Tax
The pattern for new issues where shorter- and longer-term yields display very little difference over

Flat Trades
A tax which is levied at the same rate on all levels of income. Antithesis of progressive tax.