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Corporate & Institutional Glossary

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FASB 13
Fair Market Value (FMV)
Current TermFair 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) Purchase Option
The option given to the lessee at lease expiration, to purchase the leased equipment for its then Fair Market Value.

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