Fof
Flow of funds (FOF) accounts are comprehensive macroeconomic financial accounts that record how money moves among sectors of an economy—who acquires which financial assets…
Free on Board (FOB) Explained: Who’s Liable for What in Shipping?
• FOB (Free on Board) is a shipment term that determines when responsibility (risk of loss or damage) and often the cost of freight…
Flow-Through (Pass-Through) Entity, Types, Pros & Cons
A flow‑through entity (also called a pass‑through entity) is a business structure in which the entity’s taxable income “flows through” to the owners, shareholders,…
Flotation Cost: Formulas, Meaning, and Examples
Flotation costs are the fees and expenses a company pays when it issues new securities (usually shares or bonds). Typical items include underwriting fees,…
Flotation: What It Is, How It Works, Pros and Cons
Flotation (also called “going public” in the United States) is the process by which a privately held company converts to a public company by…
Floor Trader? Definition, Role in Markets, Requirements
A floor trader is an exchange member who executes transactions from the trading floor (or “pit”) for his or her own account rather than…
Understanding Floor Area Ratio: Definition, Formula, and Examples
The floor area ratio (FAR) is a zoning metric that describes the relationship between the total usable floor area of a building and the…
Floating Charge
• A floating charge (floating lien) is a security interest over a changing pool of assets—usually current assets such as inventory, receivables and marketable…
Floating Interest Rate: Definition, How It Works, and Examples
A floating (variable) interest rate is one that changes over time in line with a benchmark or market conditions. Unlike a fixed rate, which…
Floating Exchange Rate?
A floating exchange rate is a currency regime in which a country’s currency value is determined by the foreign-exchange market — by supply and…