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Facility letter	A letter issued by a lender specifying the terms of a loan.
Factoring	The practice of selling invoices to a factor or agent in return for cash. The factor collects payment for the invoices and accepts any credit risk attached to them.
FAQ	Frequently Asked Questions is the name given to a data file, web page or section of an instruction manual which attempts to save time by answering many questions about a computer system before users think of asking them.
Feature article	An article in a newspaper, magazine or other publication examining a specific topic in depth and possibly putting forward the individual point of view of a person or organisation. A feature article is usually longer than a news article and its subject will not necessarily be topical.
File	The name given to a self-contained collection of data, such as a word processing document or digital graphic, stored on computer. Most software programs store files in their own peculiar format and where two or more users wish to share information, usually both must use the same software used to create the shared files.
Firewall	A system designed to secure a network from unauthorised access or threatening action from an external source, such as the internet.
Fixed assets	Items owned by a business which it is expected to possess and use over the long term, such as buildings, plant and equipment.
Fixed rate	When the rate of interest on savings or borrowings is fixed at a given rate for a specified length of time.
Flash	Adobe Flash is a multimedia software programme for authoring interactive and animated 'movies' especially suited to distribution via the internet and on web sites. Shockwave Flash movies, Flash movies and Flash games are distributed as .SWF files.
Flash memory	Compact Flash memory.
Floating charge	A charge over a business's non-fixed assets. It literally floats over assets, such as stock, and is not called in by the issuer until the business reaches a specific state, such as liquidation.
Freelance	When an individual provides their skills to a business on a temporary or ad hoc basis.
FSB	The Federation of Small Businesses is one of the largest business organisations in the UK and represents some 185,000 small business members. Visit the FSB's web site at www.fsb.org.uk for further details.
FTSE	An independent company - originally a joint venture between the Financial Times and the London Stock Exchange - which creates and manages indices and data. The FTSE 100 index monitors the share prices of the top 100 companies listed on the London Stock Exchange.