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 lease in which the lessor recovers, through the lease payments, all costs incurred in the lease plus an acceptable rate of return, without any reliance upon the leased equipment's future residual value.