L/C Laddering Land
Large cap Last in, first out Last trading day
Late Delivery indemnity LBO LBU
Lead Lead arranger Lead bank
Lead director Lead independant director Lead manager
League table Lease Leasing
Legal merger Lender led 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 - futures contract Leverage effect Leverage recap
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
Limit order Limitation of voting rights Limited partner
Limited share partnerships, LSP Liquid Liquidated damages
Liquidation Liquidator Liquidity - assets
Liquidity - balance sheet Liquidity - investments Liquidity - liabilities
Liquidity - market Liquidity - security Liquidity contract
Liquidity discount Liquidity event Liquidity facility
Liquidity line Liquidity preference theory Liquidity premium
Liquidity ratios Liquidity risk - company Liquidity risk - market
Listed company Listed security Listing
Listing partner Listing sponsor LMA
LMBO Loan Loan cancellation
Loan guarantees Loan market association Loan to value
Lock box Lock up period Lock-up clause
Lockbox system Locking in future prices or rates LOI
London Interbank Offered Rate Long (position) Long-form report
Longevity swap Lookback option Loss rate
Loss Ratio Love money Low Volatility Net Asset Value
LVNAV LYON, Liquid Yield Option Notes