medium-, and high-risk vehicles. The bulk of the assets are in safe, low-risk investments that provide a predictable return (base of the pyramid). At the top of the pyramid are a few high-risk ventures that have a modest chance of success. Financial ratio The result of dividing one financial statement item by another. Ratios help analysts interpret financial statements by focusing on specific relationships. Financial risk The risk that the cash flow of an issuer will not be adequate to meet its financialobligations. Also referred to as the additional risk that a firm'sstockholder bears when the firm uses debt and equity. Financial service income Income from delivery of financial services such as banking, insurance, leasing, or financial service management fees. Financial statement A report of basic accounting data that helps investors understand a firm'sfinancial history and activities. Financial statement analysis Evaluation of a firm'sfinancial statements in order to assess the firm's worth and its ability to meet its financial obligations. Financial strategy Practices a firm adopts to pursue its financial objectives. Financial structure The way in which a company'sassets are financed, such as short-termborrowings, long-term debt, and owners equity. Financial structure differs from capital structure in that capital structure accounts for long-term debt and equity only. Financial supermarket A company offering a wide variety of financial services such as a combination of banking services, stock, and insurance brokerage. Financial tables Tables found in newspapers listing prices, dividends, yields, price-earnings ratios, tradingvolume, and other important data on stocks, bonds, mutual funds, and futurescontracts. Financial Times (F-T)-Actuaries indexes Share price indexes for U.K. companies The denominator in the index formula is the market capitalization at the base date, adjusted for all capital changes affecting the particular index since the base date. See: Footsie (FTSE) (pronounced footsie). Financing Agreements In the context of project financing, the documents which provide the project financing and sponsor support for the project as defined in the project contracts. Financing Corporation (FICO) A government agency chartered in 1987 to bail out the Federal Savings and Loan Insurance Corporation (FSLIC) by issuingbonds. Financing decisions Decisions concerning the liabilities and stockholders' equity side of the firm'sbalance sheet, such as a decision to issuebonds. Financing Intermediaries institutions that effect agreement terms between borrower and lender by reaching separate agreements with the borrower and the lender. Financing Cost Savings A source of competitive advantage that depends on access to low cost sources of capital. Finder's fee A fee a person or company charges for service as an intermediary in a transaction. FINEX The Financial Futures and Options Division of the New York Cotton Exchange (NYCE), with a trading floor in Dublin, FINEX Europe, creating a 24-hour market in most FINEX contracts. Finish Used in the context of general equities. See: Fill. Finite-Life Real Estate Investment Trust (FREIT) A Real Estate Investment Trust whose priority is to sell its holdings within a specified period to realize capital gains. Firewall The legal barrier between banking and broker/dealer operations within a financial institution created to prevent the exchange of inside information. Firm Refers to an order to