The nominal value of the cross-holding of shares a company is empowered to issue. Companies often extend their authorized capital in advance of actual issue of new shares. This allows the timing of capital issues to be fixed in the light of the firm's need for new capital and the state of the capital market and allows share option to be exercised.

• financial innovation
• Financial Intermediaries, Managers and Brokers Regulatory Association
• financial intermediary
• financial markets
• financial ratios
• financial repression
• financial sector
• financial security
• Financial Services Act
• Financial Times Actuaries All-Share Index
• Financial Times Actuaries Share Indexes
• Financial Times Industrial Ordinary Share Index
• Financial Times Share Indexes
• Financial Times-Stock Exchange 100 Share Index
• financial year
• financing, official
• fine tuning
• firm
• firm-specific human capital
• first-best
• first-degree price discrimination
• first derivative
• first-in, first-out
• first-mover advantage
• first-order conditions