Glossary

We have made every effort to keep our website free of jargon but realise some words, phrases and acronyms may need further explanation. Our glossary contains definitions for business and financial terms used throughout this site.

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F

Finance lease
A lease that transfers substantially all the risks and rewards of ownership from the lessor to the lessee.
FTSE 100
The main UK share index representing the price of the top one hundred (according to market capitalisation) companies' shares listed on the London Stock Exchange.
Forest Stewardship Council
An independent, non-governmental, not-for-profit organisation that promotes the responsible management of the world’s forests.
Fair value movement
An accounting adjustment to change the book value of an asset or liability to its market value.
FTC
Forest Stewardship Council. An independent, non-governmental, not-for-profit organisation that promotes the responsible management of the world’s forests.
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