A primary statement showing the extent to which shareholders' equity has increased or decreased from all the various gains and losses recognized in the period. It includes profits and losses for the period, together with all other movements on reserves reflecting recognized gains and losses attributable to shareholders. Such a statement has been required from UK companies since 1993. The statement is dealt with under Financial Reporting Standard 3, 'Reporting Financial Performance'.

• Foreign Bank Supervision Enhancement Act
• foreign bill
• foreign bond
• Foreign Corrupt Practices Amendment
• Foreign Credit Insurance Association
• foreign currency bill
• foreign currency bond
• foreign currency cross-rate
• foreign debt
• foreign desk
• foreign direct investment
• foreign exchange
• Foreign Exchange and Currency Deposit Brokers' Association
• Foreign Exchange and Trade Central Law
• foreign-exchange broker
• foreign-exchange dealer
• foreign-exchange market
• foreign-exchange rate risk
• foreign-exchange trading line
• foreign-exchange transactions date
• foreign-exchange value date
• foreign financing
• foreign investment
• foreign sector
• foreign trade multiplier