etl and fm definition
One answer
These 2 links have the data on those terms.. They are in context of Rational Reporting..
http://pic.dhe.ibm.com/infocenter/clmhelp/v4r0/index.jsp?topic=%2Fcom.ibm.rational.reporting.overview.doc%2Ftopics%2Fc_ovr_process_etl.html
http://pic.dhe.ibm.com/infocenter/clmhelp/v4r0/index.jsp?topic=%2Fcom.ibm.rational.reporting.overview.doc%2Ftopics%2Fc_ovr_arch_rrdi.html
Do let me know if you have any specific query on this.
Best Regards, Sunil