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Fair Disclosure, Regulation FD

Regulation FD addresses the selective disclosure of information by publicly traded companies and other issuers. Regulation FD provides…

Fechas Ex-Dividendo

Para determinar si usted deberá recibir un dividendo, necesita mirar dos fechas importantes. Éstas son “la fecha de registro” y “la fecha ex-dividendo”. Cuando una compañía presenta un dividendo,…

Fechas Ex-Dividendo: Cuándo tiene usted derecho a dividendos en forma de acciones y dinero en efectivo

Para determinar si usted deberá recibir un dividendo, necesita mirar dos fechas importantes. Éstas son “la fecha de registro” y “la fecha ex-dividendo”. Cuando una compañía presenta un dividendo,…

Filing and Registration Fees

The SEC collects fees under various provisions of the securities laws, including the following: Section 6(b) of the Securities Act of 1933 (for registrations of securities); Section 13(e) of the…

Fill-Or-Kill Order

A Fill-Or-Kill order is an order to buy or sell a stock that must be executed immediately in its entirety; otherwise, the entire order will be cancelled (i.e., no partial execution of the order is…

Financial Accounting Standards Board (FASB)

The Financial Accounting Standards Board (FASB) is the accounting standard setter for purposes of the Federal Securities Laws. See GAAP.

Financial Planners

A financial planner typically prepares financial plans for his or her clients. The kinds of services financial planners offer can vary widely. Some financial planners assess every aspect of your…

Financial Product

Examples of financial products include but are not limited to the following: stocks, bonds, derivatives, and currencies.

Financial Professionals – Background Checks

You should check out the registration status and background of any financial professional before becoming a client, even if a close friend or family member recommends a financial professional. An…

Fixed Annuity

An insurance product that promises a minimum rate of interest while your account is growing. The insurance company also guarantees that the periodic payment will be for a set amount for a fixed…

Fixed-rate Bond

A long-term bond with a set interest rate.

Floating-rate Bond (or Variable or Adjustable rate Bond)

A bond whose interest rate is adjusted periodically according to a predetermined formula; it is usually linked to an interest rate index such as LIBOR.

Floor

The lower limit for the interest rate on a floating-rate bond.

Fondo de acciones

Los términos “fondo de acciones” y “fondo de valores” describen un tipo de empresa de inversión…

Fondos mutuos

Un fondo mutuo es una empresa de inversión o fondo variables.  Un fondo de capital…

Foreign Corrupt Practices Act (FCPA)

The Foreign Corrupt Practices Act (“FCPA”) generally prohibits the bribing of foreign officials. The FCPA also requires publicly traded companies to maintain accurate books and records and to have a…

Foreign currency exchange (forex)

A foreign currency exchange rate is a price that represents how much it costs to buy the currency of one country using the currency of another country. Currency traders buy and sell currencies…

Foreign Exchange Markets

Markets that trade currencies.

Foreign Regulators

The SEC is the primary overseer of the U.S. securities markets while foreign regulators oversee securities markets in other jurisdictions. The SEC and most foreign securities regulators are members…

Form 10-K

The federal securities laws require publicly reporting companies to disclose information on an ongoing basis. For example, domestic companies must submit annual reports on Form 10-K, quarterly…

Form 10-Q

The federal securities laws require publicly reporting companies to disclose information on an ongoing basis. For example, domestic issuers must submit annual reports on …

Form 1099, Investment Income (Interest and Dividends)

The federal tax laws require brokerage firms, mutual funds, and other entities to report on Form 1099 all investment income, usually interest or dividends, they have paid to investors during the…

Form 13F -—Reports Filed by Institutional Investment Managers

An institutional investment manager that uses the U.S. mail (or other means or instrumentality of interstate commerce) in the course of its business, and exercises investment discretion over $100…

Form 144

This Form must be filed with the SEC by an affiliate of the issuer as a notice of the proposed sale of securities in reliance on…

Form 8-K

In addition to filing annual reports on Form 10-K and quarterly reports on …

Form ADV

Form ADV is the uniform form used by investment advisers to register with both the SEC and state securities authorities. The form consists of two parts, both of which are available to the public on…

Form CRS

Form CRS is a client or customer relationship summary. Advisers and brokers are required to deliver a relationship summary to you beginning in summer 2020. The relationship summary contains important…

Form D

Companies may use an exemption under Regulation D to offer and sell securities without having to…

Forms 3, 4 and 5

The federal securities laws require certain individuals (such as officers, directors, and those that hold more than 10% of any class of a company’s securities, together we’ll call, “insiders”) to…

Formulario 10-K

Las leyes federales de valores exigen que las empresas que informan públicamente comuniquen información en forma continua. Por ejemplo, las empresas nacionales deben presentar informes anuales en el…

Formulario 10-Q

Las leyes federales de valores exigen que las empresas que informan públicamente divulguen información de forma continua. Por ejemplo, los emisores nacionales deben presentar informes anuales en el…

Formulario 1099, ingresos por inversiones (intereses y dividendos)

Las leyes tributarias federales requieren que las firmas de corretaje, fondos mutuos y otras entidades reporten mediante el Formulario 1099 todos los ingresos por inversiones, generalmente en forma…

Formulario ADV

El formulario ADV es el formulario uniforme que utilizan los asesores de inversiones para registrarse tanto en la SEC como en las autoridades estatales de valores. El formulario consta de dos partes…

Fraudster

A person whose goal is to con people out of their money.

Free look Period

Variable annuity contracts typically have a "free look" period of ten or more days. During this period, you are free to terminate your contract without paying any surrender charges and you will…

Freeriding

In a cash account, an investor must pay for the purchase of a security before selling it.  If an investor buys and…

Freeze, Brokerage Account

In a cash account, an investor must pay for the purchase of a security before selling it.  If an investor buys…

Front-end Load

An upfront sales charge investors pay when they buy fund shares. It generally is used by the fund to compensate brokers. A front-end load is deducted from the purchase and reduces the amount…

Future Value

The value of an asset at a specified date in the future.

Futures contract

An agreement to buy or sell a specific quantity of a commodity or financial instrument at a specified price on a particular date in the future.

Futures Market

Markets that trade futures contracts for commodities such as gold, oil or wheat, as well as financial futures.