Fixing a Rigorous Formalism for the Accurate Analytic Derivation of Halo Properties

We establish a one-to-one correspondence between virialized haloes and their seeds, namely peaks with a given density contrast at appropriate Gaussian-filtering radii, in the initial Gaussian random density field. This fixes a rigorous formalism for the analytic derivation of halo properties from the linear power spectrum of density perturbations in any hierarchical cosmology. The typical spherically averaged density profile and mass function of haloes so obtained match those found in numerical simulations.