Glossary beginning with F

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FCP (collective investment fund)
A French FCP is a mutual fund managed by a management company on behalf of unit-holders; the FCP is not a legal entity.
Funded scheme
A funded retirement scheme invests the paid-in contributions in financial assets, which are liquidated at the time of retirement to pay the accrued rights either as an annuity or in a lump sum. The payment depends on both the amount saved and changes in the value of the assets (typically equities and bonds) in which the funds were invested.