A US criterion for managing investments, especially in relation to pensions, that is designed to avoid reckless speculation. It requires that a fiduciary behave as a notional prudent man or woman would when making an investment.

• financial year
• financier
• financing gap
• fine paper
• fine trade bill
• fine tuning
• FINEX
• firewall
• firm commitment
• firm order
• firm price
• firm surveillance
• first call date
• first-class paper
• first in, first out
• first-line reserves
• first-loss guarantee
• first-loss policy
• first mortgage debenture
• first notice day
• first of exchange
• first preferred stock
• first-tier stock market
• first-year allowance
• fiscal agent