Financial lexicon

Financial analysis
Analytical model using company accounts to assess activity and performance.
Financial analyst
Employee of a stockbroking firm or another financial intermediary responsible for studying companies, their performances and perspectives.
Fixed assets
All a company's resources due to be retained on a lasting basis. Fixed assets comprise three balance sheet items: intangible assets (goodwill,…), tangible assets (land, buildings,...) and financial assets (equity shares, loans…).
Fixing
Quotation system in opposition to the continuous quotation one. In the case of securities quoted by fixing, supply and demand come into contact with each other only once or twice a day.
Flat
Without a position (neither a buyer or seller).
Fondamentals
Series of factors for assessing the economic and financial health of a company. These assessment criteria feature items such as the balance sheet structure, the composition of the profit or loss, the level of liabilities. Market shares are included as well.
Fundamental analysis
Analytical model using economic information and company bookkeeping information to assess its growth potential and the progress of its activities.
Funds
Investing in funds allows investors to benefit from specialist's skills in asset management. These funds, consituted of multiple investments from a large number of clients, are managed as a single, broadly diversified portfolio in order to limit risks linked to individual stocks as much as possible.
Future
There is said to be a financial future when a futures contract applies to a financial instrument (currency, rate, share,...).
Futures contract
Undertaking to buy or sell a specific quantity of a financial product at a price and date set when the contract is signed.
Futures market
The futures market is where operations are settled only after a certain period of time. In the case of the Brussels Stock Exchange, the period is roughly 15 days (market fortnight).