Glossary
- Fair value
- FBF
- Fee schedule of the stock exchange
- Filing
- Fill or kill
- Final withholding tax
- Financial futures transaction
- First price
- First Quotation Board
- Fixed-price offering system
- Fixing
- Flat-price
- Float
- Floating Rate Notes
- Floor (warrants)
- Floor trading
- Foreign bond
- Foreign exchange
- Forward
- Forward transaction
- Free float
- Freiverkehr (Regulated Unofficial Market)
- Freiverkehrsausschuss (Admissions Committee for the Unofficial Market)
- Front-Running
- Full disclosure
- Fund
- Fund management
- Fund of funds
- Fundamental analysis
- Fungibility
- Future
Full disclosure
Obligation of a company to release information regarding its current financial and economic situation, or any potential corporate developments.
The German Disclosure Act obligates stock corporations to publish annual financial statements and a management report. In addition, listed companies must report material information without delay.
Deutsche Börse requires companies listed in the Prime Standard segment to comply with further rules concerning disclosure. For example, companies must publish quarterly reports in addition to annual financial statements; they must hold at least one analyst event per year and publish ad-hoc messages in English.
The bodies of the stock exchange monitor whether a company is acting in compliance with disclosure requirements.
Our glossary explains important financial terms and should not leave any questions unanswered. However, if you are missing a definition, please write to us at redaktion@deutsche-boerse.com. We will then include the term if possible.