A company, trust, partnership, or other arrangement that does not fulfil the definition of a subsidiary undertaking but is directly or indirectly controlled by the reporting entity and gives rise to benefits for that entity that are in substance no different from those that would arise if it was a subsidiary. This definition is based on that given in Financial Reporting Standard 5, 'Reporting on the Substance of Transactions'. If a reporting entity has a quasi-subsidiary, the substance of the transactions entered into by the quasi-subsidiary should be reported in consolidated financial statements.

• 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
• fiscal drag
• fiscal policy
• fiscal year
• Fisher effect
• Fitch's Investors' Service
• fixed asset
• fixed capital