Long Run Time period of over one year during which all costs are variable. … [Read more...]
Long Squeeze
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Long Squeeze Occurs when a price fall prompts further sales, pressuring long investors to sell their shares to avoid huge losses. More likely to occur with smaller, less liquid stocks, where actions of a few shareholders can influence prices quickly and easily. … [Read more...]
Long Straddle
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Long Straddle A strategy wherein the investor takes a long position in two different options- put and call. … [Read more...]
Long-Term
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Long-Term When used in accounting context, a period equal to or greater than one year. … [Read more...]
Long-Term Assets
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Long-Term Assets Dollar value of value of assets like property, machinery and similar capital assets less the depreciation on them. This value is included in the books at "cost" basis, meaning it is not a true representation of their market value. … [Read more...]
Long-Term Debt
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Long-Term Debt Also termed funded debt. A debt that matures at a date later than one year from date of its issue. … [Read more...]
Long-Term Debt/Capitalization
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Long-Term Debt/Capitalization Shows the financial leverage. Represents long-term debt as a share of available capital. Formula: long-term debt divided by the sum of common stockholder equity, preferred stock and long-term debt. … [Read more...]
Long-Term Debt Ratio
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Long-Term Debt Ratio A comparison of total capitalization and long-term debt represented as a ratio. … [Read more...]
Long-Term Financial Plan
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Long-Term Financial Plan Plan encompassing financial management of future operations that will occur over two or more years. … [Read more...]
Long-Term Liabilities
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Long-Term Liabilities The total payable amount due towards bond repayment, leases and other items that are to be paid after a one year period. … [Read more...]
Long-Term Debt to Equity Ratio
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Long-Term Debt to Equity Ratio A comparison of shareholders' equity with long-term debt represented in the form of capitalization ratio. … [Read more...]
Loss Management
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Loss Management Practice followed by businesses wherein events that could cause a decline in value of revenues, series or assets are identified and averted. The methods followed may include changes in the operating policies or business model. … [Read more...]
Low-Coupon Bond Refunding
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Low-Coupon Bond Refunding Substitution of a bond having low coupon with another bond having higher coupon by refunding. … [Read more...]
Low Price
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Low Price Lowest price during a trading day at which a security has been bought and sold in a transaction. … [Read more...]
Low Price-Earnings Ratio Effect
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Low Price-Earnings Ratio Effect The propensity for portfolios consisting of stocks with low P/E ratios to outperform those consisting of high P/E ratio stocks. … [Read more...]
Macaulay Duration
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Macaulay Duration Measure of evaluating time remaining until maturity using weighted averages where the current value of the cash flow divided by the bond price is used as the weight. … [Read more...]
Macroeconomic Factor
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Macroeconomic Factor Factor that affects a majority of the population and is relevant to the economy broadly at regional or national level. For example, economic output, inflation, unemployment, savings etc. … [Read more...]
Mail Float
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Mail Float Part/ Section of disbursement and collection process wherein checks mailed are trapped in the postal system and are neither with sender nor receiver. … [Read more...]
Maintenance Margin Requirement
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Maintenance Margin Requirement Related: margin, margin call. The amount of money that is required to be maintained in the account at all times. This sum is usually less than but part of the original deposit. When account holder’s equity in any futures position falls below … [Read more...]
Make a Market
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Make a Market Establishing a buy or sell price level by giving quotes or bids. A dealer communicates his willingness to trade by ‘making a market’. … [Read more...]
