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Category: F

Flow of Funds (FOF)

Definition Flow of Funds (FOF) is a term used in finance referring to the movement of money for various activities within an economy. These activities

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Flow-Through Entity

Definition A flow-through entity, also known as a pass-through entity, is a legal business entity such as a partnership, S corporation, or LLC that does

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Folio Number

Definition The folio number is a unique reference code or number given to each entry or transaction in a company’s ledger, the primary accounting record.

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Forbearance

Definition Forbearance is a temporary postponement or reduction of loan repayments, granted by the lender during a borrower’s financial hardship. It’s often used in the

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Flotation Cost

Definition Flotation cost refers to the fee incurred by a company when they issue new securities in order to raise capital. These costs can include

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Follow-On Offering

Definition A Follow-On Offering, also known as a secondary offering, is a type of public sale of stock shares by a company that has already

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