CORPORATE & 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

A non-leveraged lease by a lessor (not a manufacturer or dealer) in which the lease meets any of the definitional criteria of a capital lease, plus certain additional criteria.