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Corporate and Institutional Glossary

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F
FASB 13
Fair Market Value (FMV)
Fair Market Value (FMV) Purchase Option
Fair Value (Intrinsic Value)
Federal Funds
Finance Lease
Financial
Force Majeure
Current TermForeign 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
Foreign Currency
The currency of any foreign country which is the authorized medium of circulation and the basis for record keeping in that country. Foreign currency is traded by banks either by the actual handling of currency or checks, or by the establishment of balances in foreign currency with banks in those countries.

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