A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

L/C Laddering Large cap Last in, first out Last trading day LBO LBU Lead Lead arranger Lead bank Lead manager Lease Leasing Legal merger Lender of last resort Lending facility Lessee Lessor Letter of comfort Letter of credit, L/C Letter of intent, LOI Level of control Level of ownership Leverage Leverage effect Leveraged build-up, LBU

Leveraged buy-out, LBO Leveraged lease Leveraged management buy-out Leveraged recapitalisation Leveraged share buyback Levered beta Levered cost of equity Liabilities LIBOR, London Interbank Offered Rate Life of the bond Life of the loan Lifecycle of financing sources LIFFE, Liffe LIFO, Last in, first out Limited share partnerships, LSP Liquidated damages Liquidation Liquidator Liquidity - assets Liquidity - balance sheet Liquidity - investments Liquidity - liabilities Liquidity - security Liquidity discount Liquidity event Liquidity facility

Liquidity line Liquidity preference theory Liquidity premium Liquidity ratios Liquidity risk - company Liquidity risk - market Listed security Listing LMBO Loan cancellation Loan to value Lock up period Lockbox system Locking in future prices or rates LOI London Interbank Offered Rate Long (position) Lookback option Loss rate Loss Ratio Love money LSP Ltv LYON, Liquid Yield Option Notes

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