Gain-on-sale accounting

A company estimates the future profitability of a trade made today and books a profit today based on the present value of those estimated future profits.

Funds From Operations (FFO)

Used instead of earnings to evaluate real estate investment trusts (REITs). Depreciation of real estate that was deducted from earnings is added back in to calculate FFO. Any gains or losses from the sale of real estate is also removed. 

Frequency

Frequency refers to the given time period on an intraday, daily, weekly, monthly, quarterly or yearly perspective. Typically, choosing a weekly or monthly perspective when looking at several years of data makes it easier to identify long-term trends. Daily charts are useful for active traders and short-term time period charts.The “Daily”, “1-Minute”, “5-Minute”, “15-Minute” and “Hourly” frequency are used for intraday charts and the remaining choices are applicable to end-of-day charts. This term refers to a TSX Group Historical Performance charting feature.

Freeze

An interruption in trading on a stock, triggered when an order violates parameters set by TSX.

Floating Rate Security

A security whose interest rate or dividend changes with specified market indicators. A floating rate is one that is based on an administered rate, such as a prime rate.