The Finance, Business & commerce package defines extends Foundation with Financial Instruments, Products and Services, Financial entities, Clients & Accounts, and Equity and Debt.

The FBC package contains entities derived from structural components of the ontology. Functional Entities, Products, and Services have design patterns and supertypes common to all financial services.
Entities in the Securities and Derivatives base subtype from FBC Financial Instruments and Debt & Equity.

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