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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

Fair Market Value (FMV) The value of an asset, if the asset were to be sold in an arm's length transaction, between a willing buyer and a willing seller.

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