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 LBO LBU LIBOR, London Interbank Offered Rate LIFFE, Liffe LIFO, Last in, first out LMBO LOI LSP LYON, Liquid Yield Option Notes Large cap Last in, first out Lead Lead arranger Lead bank Lead manager Lease Leasing Legal merger 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 Life of the bond Life of the loan Lifecycle of financing sources Limited share partnerships, LSP Liquid Yield Option Notes Liquidity Liquidity - assets Liquidity - investments

Liquidity - liabilities Liquidity discount Liquidity preference theory Liquidity premium Liquidity ratios Liquidity risk - market Liquidity risk – company Liquidity – balance sheet Liquidity – security Listed security Listing Lock up period Lockbox system Locking in future prices or rates London Interbank Offered Rate Long (position) Lookback option Loss Ratio Loss rate Ltv, see Loan to value Ltv, see loan to value

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