FIFO method - First in, First out: is a method of asset management and valuation in which assets acquired first are liquidated.

Financial crisis: a situation in which serious problems occur in the financial system, such as banks in trouble, stock market crashes or generalized economic problems.

Financial ratio analysis: is a quantitative method to determine the liquidity, operating efficiency and profitability of a company by studying its financial statements, such as the balance sheet and income statement.

FinTech: this is a word that synthesizes two other words: "financial" and "tech". It is a concept used to define startups that operate in the financial market through apps and websites.

FINRA (Financial Industry Regulatory Authority): is an independent non-governmental U.S. regulatory body dedicated to protecting investors and safeguarding the integrity of the securities market.

Fixed income: these are types of investment securities that pay investors a fixed interest or dividend payments until their maturity date. At maturity, investors receive repayment of the principal amount they have invested.

Flow of funds (FOF) are financial accounts used to track the net inflows and outflows of money to and from various sectors of a national economy.

Fund of funds (FOF) or multi-manager investment: is a pooled investment fund that invests in other types of funds. In other words, its portfolio contains portfolios of other funds.

Fundamental analysis: an analysis methodology that uses available financial data on a company to project its future results.

Funds available for distribution "FAD": these funds indicate the amount of a REIT's net income to be distributed to shareholders in the form of dividends.

Funds from operations "FFO": is a measure used by investors to evaluate the financial performance of a real estate investment trust (REIT) in the United States. FFO is calculated by adding the following variables to earnings: depreciation, amortization and loss on sale of assets. Gains on asset sales and interest income are then subtracted.