Filing Statement

A disclosure document submitted by a listed company to outline material changes in its affairs. Filing statements are not used for the purposes of a financing.

Fill or Kill (FOK) Order

A tradable limit order marked “FOK” will trade as much stock as possible upon entry, but will immediately cancel or kill any unfilled volume.

Financial Leverage Ratio

The leverage ratio, which is total assets divided by shareholders’ equity, is an all-purpose debt gauge. A company with no debt would have a ratio of one, and the higher the ratio, the more debt.

Financials

Financial statements including operating statement, balance sheet, and statement of cash flows.

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.

Flow-Through Shares Financing

The dollar value of flow-through shares issued in accordance with a TSX or TSX Venture Exchange approved transaction. The price is determined by the policies of the TSX Company Manual or TSX Venture Corporate Finance Manual; the price is not adjusted for the value of the flow-through tax benefit available to the security holder. It can be an initial public offering (IPO), secondary offering, or private placement.