CORPORATE AND INSTITUTIONAL GLOSSARY

FASB 13

Fair Market Value (FMV)

Fair Market Value (FMV) Purchase Option

Fair Value (Intrinsic Value)

Federal Funds

Finance Lease

Financial

Force Majeure

Foreign Currency

Foreign Exchange

Foreign Exchange Dealer

Foreign Trade Zone (Free Trade Zone)

Forward Transactions

Free Of Particular Average (F.P.A.)

Freight Forwarder

Full Payout Lease

Financial Accounting Standards Board Statement No.13, "Accounting for Leases." FASB 13 lays out the appropriate classification, accounting and reporting of leases by lessees and lessors.