Floor Broker Exchange member who gets a fee for execution of orders given by clearing members or customers of such members. Such a broker requires CFTC license. … [Read more...]
Floor Loan
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Floor Loan In construction business, the minimum amount that can be taken from lenders by the builder to start his project. Floor loans are used in relation to buildings that will be occupied by tenants. … [Read more...]
Floor Planning
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Floor Planning Inventory finance arrangement. A finance company purchases inventory, and this is then given to the user to be held in trust. … [Read more...]
Floor Trader
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Floor Trader Also termed as "local". Exchange member who normally trades for himself, or an account that he controls or who instructs that such trades be made. … [Read more...]
Flower Bond
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Flower Bond Bonds issued by the Government and owned by a deceased individual at the time of death, which are accepted at par to fulfill federal estate taxes payable. … [Read more...]
Flow-Through Basis
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Flow-Through Basis Accounting system used for presenting all benefits in income statement of the credit in the acquisition year, instead of spreading them over the acquired asset’s life. … [Read more...]
Flow-Through Method
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Flow-Through Method System used in presenting financial statements to shareholders. Here, straight-line depreciation is used for shareholder reporting and accelerated depreciation is used for tax purposes. Lower income taxes paid are ‘flowed thru’ in the statements. … [Read more...]
Force Majeure Risk
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Force Majeure Risk Risk arising from the fact that operations may be interrupted for a significant period due to Acts of God like flood, fire, storm, or other factors that cannot be controlled by the sponsors of a financed project. … [Read more...]
Foreign Bank Supervision Enhancement Act – FBSEA
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Foreign Bank Supervision Enhancement Act - FBSEA 1991 Act that enhanced the authority of the Federal Reserve over foreign banks seeking entry into the U.S. Under the provision of this act, the Fed can supervise authorization to such banks during application stage and also supervise … [Read more...]
Foreign Banking Market
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Foreign Banking Market Share of domestic bank loans that is supplied for overseas use to foreigners. … [Read more...]
Foreign Bond
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Foreign Bond Bond issued by overseas borrower in domestic markets, denominated in the domestic currency. … [Read more...]
Foreign Bond Market
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Foreign Bond Market Segment of bond market in home country that represents foreign company issues made to governments. … [Read more...]
Foreign Currency Option
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Foreign Currency Option Option giving the right to sell or purchase a given sum of foreign currency in a time period at a predetermined price. … [Read more...]
Foreign Direct Investment (FDI)
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Foreign Direct Investment (FDI) Acquisition of physical assets overseas, including factory, equipment, machinery. The operating control rests with the parent entity. … [Read more...]
Foreign Earned Income Exclusion
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Foreign Earned Income Exclusion Income earned from foreign source that can be legally excluded from taxation in home country. Such exclusion can only be availed of by individuals fulfilling the foreign residence/ physical presence rules, who own a tax home in an overseas location, … [Read more...]
Foreign Equity Market
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Foreign Equity Market Segment of equity market in home country that denotes foreign company issues. … [Read more...]
Foreign Exchange
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Foreign Exchange Another country’s currency as opposed to domestic currency of home country. … [Read more...]
Foreign Exchange Controls
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Foreign Exchange Controls Controls and restrictions placed by the government on the sale or purchase of domestic currency by nonresident individuals/ entities and sale or purchase of forex currency by residents. … [Read more...]
Foreign Exchange Dealer
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Foreign Exchange Dealer Individual or firm buying forex currency from one party to sell it to another. Dealer profits from the spread or difference between the sale and purchase prices. … [Read more...]
