This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book examines the way in which the hypothesis of market efficiency gives rise to fictional constructs which in turn inform judgements, contextualising these judgements with reference to 'hyperreality'. It focuses on the organisations responsible for constructing risk coverage tools. The book covers the three potential avenues of financing available: financing via lending from banks, financing via the financial markets, and financing operations which combine bank loans with the issuing of securities. It defines organisations as collections of individuals structured on the basis of a division of labour, a decision-making system and the existence of routines designed to deliver specific financial services. The book addresses the issue of regulation and the forms it takes: the manner in which regulation of practices actually works within financial organisations, through the medium of compliance managers who are responsible for deciding how the rules should be applied.