Last-In-First-Out (LIFO) Inventory valuation method that bases calculation on the cost of the latest addition to the inventory first to evaluate the stock. … [Read more...]
Law Of Demand
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Law Of Demand Law in microeconomics stating that all other factors remaining equal, when price of goods or services increases, demand from consumers declines and vice versa. … [Read more...]
Law of One Price
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Law of One Price Concept in economy that a specific security must be priced the same, irrespective of how it has been created. This means that if the payoff of the security can be artificially created by a set of other securities, the price of this set and that of the security … [Read more...]
Lead
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Lead Repayment before expected time or due date, of any obligation that is financial in nature. … [Read more...]
Lead Manager
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Lead Manager Financial institution, like an investment or commercial bank that is primarily responsible for a syndicated bank credit or issue of bond. It employs additional underwriting or lending banks, finalizes the terms with the issuer, and undertakes market condition analysis. … [Read more...]
League Table
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League Table Company ranking on basis of revenue, deals or any other similar data. The companies are listed according to rank and this list is used by investors to evaluate businesses in comparison with peers or by companies as marketing tools. … [Read more...]
Leakage
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Leakage Issue of information to individuals prior to the official announcement made to the public. … [Read more...]
LEAPS
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LEAPS Long term options. Stands for Long-term equity anticipation securities. … [Read more...]
Lease
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Lease Form of long term debt secured by an asset or a rental agreement that encompasses a long term arrangement. … [Read more...]
Lease Rate
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Lease Rate The rate of payment or per period payment as outlined in the contract of lease. … [Read more...]
Ledger Cash
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Ledger Cash Also book cash. The cash balance of a firm as per the financial statements of the firm. … [Read more...]
Legacy Asset
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Legacy Asset Asset generally having a depreciated value to the point of making a loss for the business. Typically these assets have been on the books for an extended period of time. … [Read more...]
Legal Bankruptcy
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Legal Bankruptcy Liquidation proceedings or bankruptcy proceedings conducted as per law of the land. … [Read more...]
Legal Capital
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Legal Capital The value of the shares of a company as recorded in the books of accounts. … [Read more...]
Legal Defeasance
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Legal Defeasance Stipulations in bond indenture according to which cash or permitted securities are deposit into a trust that cannot be revoked. This deposit ensures that all the obligations undertaken by means of the bond indenture are fully fulfilled by the issuer. … [Read more...]
Legal Investments
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Legal Investments Assets and other investments that are permitted to be made by the regulated entity within the rules that are in force over this aspect. … [Read more...]
Lend
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Lend Making available some funds on a temporary basis, subject to the condition that full repayment will take place, often including interest payment within a given time period. … [Read more...]
Lender Of Last Resort
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Lender Of Last Resort A financial institution, like the central bank, that loans funds to banks or other institutions when they are near collapse or considered highly risky. The Federal Reserve is the lender of last resort in the U.S. to institutions that lack other means of … [Read more...]
Lessee
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Lessee Individual or entity that takes from another entity or individual an asset on lease. … [Read more...]
Lessor
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Lessor Individual or entity that gives to another entity or individual an asset on lease. … [Read more...]
