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

Flattening Of The Yield Curve
A bond in default trades flat; that is, the price quoted covers both principal and unpaid accrued in

Flexible Budget
A change in the yield curve when the spread between the yield on long-term and short-term Treasuries

Flexible Expenses
A budget that shows how costs vary with different rates of output or at different levels of sales vo

Flexible Mutual Fund
Expenses for an individual or corporation that can be adjusted or completely dispessed with, e.g., l

Flight To Quality
Fund that invests in a variety of securities in varying proportions in order to maximize shareholder

Flip Side
The tendency of investors to move toward safer investments (often government bonds) during periods o

Flip-Flop Note
In the context of general equities, opposite side to a proposition or position (buy, if sell is the

Flipping
Note that allows investors to switch between two different types of debt.

Float
Buying shares in an initial public offering (IPO), and then selling the shares immediately after the

Floater
Currency

Floating Debt
A bond whose interest rate varies with the interest rate of another debt instrument, e.g., a bond th

Floating Exchange Rate
Short-term debt that is renewed and refinanced contantly to fund capital needs of a firm or institut

Floating Lien
A country's decision to allow its currency value to change freely. The currency is not constrained b

Floating Securities
General attachment against a company's assets or against a particular class of assets.

Floating Supply
Securities bought in a broker's name and resold quickly to attain a profit in a short amount of time

Floating-Rate Contract
The aggregate of securities believed to be available for immediate purchase, that is, in the hands o

Floating-Rate Note (FRN)
An guaranteed investment instrument whose interest payment is tied to some variable (floating) inter

Floating-Rate Payer
Note whose interest payment varies with short-term interest rates.

Floating-Rate Preferred
In an interest rate swap, the counterparty who pays a rate based on a reference rate, usually in exc

Floor
Preferred stock paying dividends that vary with short-term interest rates.

Floor Broker
The area of a stock exchange where active trading occurs. Also the price at which a stop order is ac

Floor Official
Member of an exchange who is an employee of a member firm and executes orders, as agent, on the floo

Floor Picture
An employee of a stock exchange who settles disputes related to the auction process on the floor of

Floor Planning
Details of the trading crowd for a stock, such as the major players, their sizes, and the outside ma

Floor Ticket
Arrangement used to finance inventory. A finance company buys the inventory, which is then held in t

Floor Trader
Summary of a stock or commodities exchange order ticket by the registered representative on receipt

Flotation (Roatation) Cost
A stock exchange member who generally trades only for his own account or for an account controlled b

Flow Of Funds
The costs associated with creating capital through the issue of new stocks or bonds, including the c

Flow-Through Basis
Government bonds that when owned at the time of death are acceptable at par in payment of federal es

Flow-Through Method
An account for an investment credit to show all income statement benefits of the credit in the year

Flower Bond
In the context of municipal bonds, refers to the statement displaying the priorities by which munici

Fluctuation
The practice of reporting to shareholders using straight-line depreciation but using accelerated dep

Fluctuation Limit
A price or interest rate change.

Flurry
The limit created by the commodity exchange that halts trading on a future if the price of the futur

Focus List
A drastic volume increase in a specific security.

Footsie (FTSE)
Used in the context of general equities. Investment banks published list of buy and sell recommendat

For A Number
Financial Times (F-T)-Actuaries 100 index

For Your Information (FYI)
Used in the context of general equities. Implies that the quantity mentioned is not his total but in

For-At
A prefix to a security price indicating that the quote is for information purposes only, and not an

Forbes 500
Used in the context of general equities. Conjunctions used in an order, market summary, or trade rec

Force Majeure Risk
Forbes magazine's list of the largest publicly owned corporations in the United States according to

Forced Conversion
The risk that there will be prolonged interruption of operations for a project finance enterprise du

Forecast Period
Occurs when a convertible security is called in by the issuer, usually when the underlying stock is

Forecast Start Date
The period of time for which a business is modeled. Depending on the forecast start month, the first

Forecast Year
The month and year on which the forecast period begins. See also Forecast Year.

Forecasting
Most people choose the forecast year to coincide with either the January-December calendar year or t

Forecasting
Making projections about future performance on the basis of historical and current conditions data.

Foreclosure
Financial forecasting is the process of estimating future financial performance. The projected finan

Foreign Banking Market
Process by which the holder of a mortgage seizes the property of a homeowner who has not made intere

Foreign Bond
That portion of domestic bank loans supplied to foreigners for use abroad.

Foreign Bond Market
A bond issued on the domestic capital market of another company.

Foreign Corporation
In the domestic bond market Issues floated by foreign companies or government.

Foreign Corrupt Practices Act
A corporation conducting business in another country from the one it is chartered in and that abides

Foreign Crowd
A private consortium of U.S. insurance companies that offers trade credit insurance to U.S. exporter

Foreign Currency
NYSE members who trade in foreign bonds on the floor.

Foreign Currency Forward Contract
Money of another country from one's own.

Foreign Currency Futures Contract
Agreement that obligates its parties to exchange given quantities of currencies at a prespecified ex

Foreign Currency Option
Standardized and easily transferable obligation between two parties to exchange currencies at a spec

Foreign Currency Translation
An option that conveys the right (but not the obligation) to buy or sell a specified amount of forei

Foreign Direct Investment (FDI)
The process of restating foreign currency accounts of subsidiaries into the reporting currency of th

Foreign Equity Market
The acquisition abroad of physical assets such as plant and equipment, with operating control residi

Foreign Exchange
Issues floated by foreign companies in the domestic equity market.

Foreign Exchange Controls
Currency of another country. Abbreviated Forex.

Foreign Exchange Dealer
Various forms of controls imposed by a government on the purchase/sale of foreign currencies by resi

Foreign Exchange Risk
A firm or individual that buys foreign exchange from one party and then sells it to another party. T

Foreign Exchange Swap
The risk that a long or short position in a foreign currency might have to be closed out at a loss d

Foreign Market
An agreement to exchange stipulated amounts of one currency for another currency at one or more futu

Foreign Market Beta
Part of a nation's internal market, representing the mechanisms for issuing and trading securities o

Foreign Sales Corporation (FSC)
A measure of foreign market risk that is derived from the capital asset pricing model.

Foreign Tax Credit
A special type of corporation created by the Tax Reform Act of 1984 that is designed to provide a ta

Forfaiter
Home country credit against domestic income tax. Received in return for foreign taxes paid on foreig

Forfeiture
Purchaser of promises to pay issued by importers.

Form 10-K
The loss of rights to an asset outlined in a legal contract if a party fails to fulfill obligations

Form 3
A report required by the SEC from exchange-listed companies that provides for annual disclosure of c

Form 4
A form required by the SEC and the stock exchange from all holders of 10% or more of a company's sto

Form 8-K
The form required by the SEC for a change in the holdings of an individual owning 10% or more of the

Form T
The form required by the SEC when a publicly held company incurs any event that might affect its fin

Formula Basis
The form required by the NASD to report equity transactions after the market's regular hours.

Formula Investing
A method of selling a new issue of common stock in which the S.E.C. declares the registration statem

Fortune 500
A formula-based investment technique in which investment decisions are made using predetermined timi

Forward Contract
Fortune magazine's listing of the top 500 U.S. corporations determined by an index of 12 variables.

Forward Cover
A contract that specifies the price and quantity of an asset to be delivered on in the future. Forwa

Forward Delivery
The purchase in the cash market of the difference between what you are obligated to deliver in a for

Forward Differential
A transaction in which the settlement will occur on a specified date in the future at a price agreed

Forward Discount
Annualized percentage difference between spot and forward rates.

Forward Exchange Rate
A currency trades at a forward discount when its forward price is lower than its spot price.

Forward Exchange Transaction
Exchange rate fixed today for exchanging currency at some future date.

Forward Fed Funds
Foreign currency purchase or sale at the current exchange rate but with payment or delivery of the f

Forward Forward Contract
Fed funds traded for future delivery.

Forward Interest Rate
In Eurocurrencies, a contract under which a deposit of fixed maturity is agreed to at a fixed price

Forward Market
Interest rate fixed today on a loan to be made at some future date.

Forward Premium
A market in which participants agree to trade some commodity, security, or foreign exchange at a fix

Forward Pricing
A currency trades at a forward premium when its forward price is higher than its spot price.

Forward Rate
Practice mandated by the SEC that open-end investment companies establish all incoming buy and sell

Forward Rate Agreement (FRA)
A projection of future interest rates calculated from either spot rates or the yield curve.

Forward Sale
Agreement to borrow or lend at a specified future date at an interest rate that is fixed today.

Forward Trade
A method for hedging price risk that involves an agreement between a lender and an investor to sell

Forward-Looking Multiple
A transaction for which settlement will occur on a specified date in the future at a price agreed up

Fourth Market
A truncated expression for a P/E ratio that is based on forward (expected) earnings rather than on t

Fractional Discretion Order
Refers to the practice of institutional investors trading large blocks of securities directly to avo