First-In-First-Out (FIFO) Inventory management principle basing valuation of goods sold on the cost of the items in the inventory that are oldest. … [Read more...]
First-In-Still-Here (FISH)
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First-In-Still-Here (FISH) Term used in accounting to describe inventory that is still on hand because it is unsold owing to inattention or obsolescence. … [Read more...]
First-Pass Regression
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First-Pass Regression Estimation of betas of portfolios of securities using time series regression. … [Read more...]
Fiscal Agency Agreement
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Fiscal Agency Agreement A substitute for a trust deed for a bond. The fiscal agent performs the role of agent to the borrower. … [Read more...]
Fisher Effect
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Fisher Effect Theory stating that nominal rates of interest of two or more nations should equal the investors’ required real rate of return plus recompense for each country’s expected inflation … [Read more...]
Fisher’s Separation Theorem
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Fisher's Separation Theorem Also called portfolio separation theorem. States that a firm's choice in investments is distinct and separate from the firm owner’s investment attitudes. … [Read more...]
Fiscal Policy
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Fiscal Policy Government policies that are aimed at stabilizing economic conditions through the use of its spending and tax collection. … [Read more...]
Five Cs of Credit
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Five Cs of Credit Parameters or characteristics that help evaluate creditworthiness of a customer: Capacity, character, capital, conditions and collateral. … [Read more...]
Fixed Annuity
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Fixed Annuity Insurance contract where the issuers pay a fixed dollar amount to the annuitant over the entire contract term. Generally, the contract ends when the annuitant dies. … [Read more...]
Fixed Asset
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Fixed Asset Property owned by a firm and used for producing its earnings. Real estate (property), plant and machinery equipment are all examples of tangible fixed assets. Patents and trademarks, goodwill are examples of intangible fixed assets. … [Read more...]
Fixed Asset Turnover Ratio
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Fixed Asset Turnover Ratio Comparison of sales to fixed assets presented as a ratio. … [Read more...]
Fixed Cost
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Fixed Cost Costs that, in total, are fixed and non variable for specific periods and given levels of production. … [Read more...]
Fixed-Annuities
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Fixed-Annuities Insurance contracts that pay a fixed amount in dollars per specified period. Such contracts may also be offered by financial institutions other than insurance companies. … [Read more...]
Fixed-Charge Coverage Ratio
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Fixed-Charge Coverage Ratio Measures the degree to which a firm can fulfill its fixed-charge obligations. Expressed as a ratio. Compares (net earnings prior to tax adjustments plus interest charges paid and long-term payments towards leases) with ( long-term payments towards leases … [Read more...]
Fixed Debenture
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Fixed Debenture A note that comes with a fixed charge over the issuer’s property or assets. The charge remains valid until the debenture is repaid. Fixed debentures may be issued singly or in a series to raise funds for business operations. … [Read more...]
Fixed-Dollar Obligations
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Fixed-Dollar Obligations Traditional or conventional bonds where a fixed percentage of par value of the bond is the coupon rate. … [Read more...]
Fixed-Dollar Security
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Fixed-Dollar Security Debt security that is non negotiable. It can usually be redeemed at a predetermined fixed price or in line with a schedule of fixed values. For example, government savings bonds or bank deposits may be used for determining price. … [Read more...]
Fixed-Exchange Rate
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Fixed-Exchange Rate Government policy to link the country’s currency to another nation’s currency value or gold. A basket of currencies or commodities other than gold may also be used. … [Read more...]
Fixed-Income Equivalent
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Fixed-Income Equivalent Also termed busted convertible. Securities that are convertible but trade at present like a straight security owing to low prevailing prices of the optioned common stock. … [Read more...]
Fixed-Income Instruments
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Fixed-Income Instruments Assets yielding a fixed-dollar amount. For example, preferred stock or bonds. … [Read more...]
