An insurance policy covering employers for any financial losses they may sustain as a result of the dishonesty of employees. Policies can be arranged to cover all employees or specific named persons. Because of the nature of the cover, insurers require full details of the procedure adopted by the organization in recruiting and vetting new employees and they usually reserve the right to refuse to cover a particular person without giving a reason.

• 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
• fixed capital formation
• fixed charge
• fixed-charge-coverage ratio
• fixed debenture
• fixed exchange rate