L – Glossary
- L Share Annuity Class
- Labor Intensive
- Labor Market
- Labor Market Flexibility
- Labor Productivity
- Labor Theory Of Value (LTV)
- Labor Union
- Laddering
- Laffer Curve
- Laggard
- Lagging Indicator
- Laissez-Faire
- Lambda
- Lancaster University Management School (LUMS)
- Land
- Land Contract
- Land Trust
- Land Value
- Land Value Tax (LVT)
- Landlocked
- Landlord
- Lapping Scheme
- Lapse
- Large Cap (Big Cap)
- Large Trader
- Larry Ellison
- Last In; First Out (LIFO)
- Last Mile
- Last Trading Day
- Last Twelve Months (LTM)
- Last Will And Testament
- Late Fee
- Law of Demand
- Law of Diminishing Marginal Productivity
- Law of Diminishing Marginal Returns: Definition; Example; Use in Economics
- Law of Diminishing Marginal Utility
- Law of Large Numbers
- Law of One Price
- Law of Supply
- Law of Supply and Demand
- Lawful Money
- Layaway
- Layoff
- Lead Bank
- Lead Time
- Leadership
- Leadership Grid
- Leading Indicator
- Leads and Lags
- Leakage
- Lean Six Sigma
- Lean Startup: Defined; How It Differs From a Traditional Business
- Learning Curve
- Lease Definition and Complete Guide to Renting
- Lease Extension: What it Means; How it Works; Examples
- Lease Option
- Lease Payments
- Lease Rate: What it is; How it Works; Types
- Leaseback
- Leasehold
- Leasehold Improvement
- Least Squares Criterion
- Least Squares Method
- Least-Preferred Coworker Scale
- Ledger Balance
- Ledger Wallet: Examples of How Crypto Wallets Work
- Leg
- Legal Lending Limit
- Legal Monopoly
- Legal Rate of Interest
- Legal Separation
- Legal Tender
- Legislative Risk
- Lehman Aggregate Bond Index
- Lehman Brothers
- Lehman Formula
- Lemons Problem
- Lender
- Lender of Last Resort
- Leptokurtic Distributions
- Less-Developed Countries (LDC)
- Lessee: The Person That Rents a Property
- Lessor
- Letter of Comfort
- Letter of Credit
- Letter of Guarantee
- Letter of Indemnity
- Letter of Intent (LOI)
- Level 1 Assets
- Level 2 Assets
- Level 3 Assets
- Level Death
- Level-Premium Insurance
- Leverage
- Leverage Ratio
- Leveraged Buyback
- Leveraged Buyout (LBO)
- Leveraged Employee Stock Ownership Plan (LESOP)
- Leveraged ETF
- Leveraged Lease
- Leveraged Loan
- Leveraged Loan Index (LLI)
- Leveraged Recapitalization
- Levered Free Cash Flow (LFCF)
- Levy
- Liability
- Liability Driven Investment (LDI)
- Liability Insurance
- Liar Loan
- Liar's Poker
- Libel
- Liberty Bond
- LIBOR Curve
- LIBOR Scandal
- Licensee
- Licensing Agreement
- Licensing Fee
- Lien
- Lien Sale
- Lien Waiver
- Life Annuity
- Life Cycle
- Life Estate
- Life Expectancy
- Life Income Fund (LIF)
- Life Insurance
- Life Settlement
- Life-Cycle Fund
- Life-Cycle Hypothesis (LCH)
- Lifestyle Creep
- Lifetime Cost
- Lifetime Learning Credit
- LIFO Liquidation
- LIFO Reserve
- Lightning Network
- Like-for-Like Sales
- Like-Kind Exchange: Definition; Example; Pros & Cons
- Like-Kind Property
- Lilly Ledbetter Fair Pay Act: Definition; History; Impact
- Limit Down
- Limit Order
- Limit Order Book
- Limited Common Elements
- Limited Company (LC)
- Limited Government
- Limited Liability
- Limited Liability Company (LLC)
- Limited Partner
- Limited Partnership (LP)
- Limited Partnership Unit (LPU)
- Limited Power of Attorney (LPOA)
- Lindahl Equilibrium
- Line Chart
- Line Graph
- Line of Best Fit
- Line of Business Limitations
- Line of Credit (LOC)
- Linear Relationship
- Linearly Weighted Moving Average (LWMA)
- Linked Savings Account: Meaning
- Lintner's Model
- Lipper Indexes
- Liquid Alternatives
- Liquid Asset
- Liquid Market
- Liquidate
- Liquidated Damages
- Liquidating Dividend
- Liquidation
- Liquidation Margin
- Liquidation Preference
- Liquidation Value
- Liquidator
- Liquidity
- Liquidity Adjustment Facility
- Liquidity Coverage Ratio (LCR)
- Liquidity Crisis
- Liquidity Event
- Liquidity Preference Theory
- Liquidity Premium
- Liquidity Ratio
- Liquidity Risk
- Liquidity Trap
- Liquified Natural Gas (LNG)
- Lis Pendens
- Lisbon Treaty: History
- Listed
- Listed Option
- Listed Property
- Listed Security
- Listing Agreement
- Listing Requirements
- Litecoin Mining
- Living Trust
- Living Wage
- Living Will
- LLC Operating Agreement
- Lloyd's Of London
- Load
- Load Fund
- Loan
- Loan Application Fee
- Loan Commitment
- Loan Committee
- Loan Constant
- Loan Credit Default Swap (LCDS)
- Loan Credit Default Swap Index (Markit LCDX)
- Loan Grading
- Loan Life Coverage Ratio (LLCR)
- Loan Lock
- Loan Loss Provision
- Loan Modification
- Loan Note
- Loan Officer
- Loan Participation Note (LPN)
- Loan Production Office (LPO)
- Loan Servicing
- Loan Shark
- Loan Stock
- Loan Syndication
- Loan-to-Cost Ratio (LTC)
- Loan-to-Deposit Ratio (LDR)
- Loan-to-Value (LTV)
- Lobby
- Local Tax
- Lock In Profits
- Lock-Up Agreement
- Lock-Up Period
- Lockbox Banking
- Locked In
- Locked-In Retirement Account (LIRA)
- Log-Normal Distribution
- Logarithmic Price Scale
- Logistics
- London Interbank Bid Rate (LIBID)
- London InterBank Offered Rate (LIBOR)
- London Metal Exchange (LME)
- London Stock Exchange (LSE): Definition; History; and Major Events
- Long Hedge
- Long Jelly Roll
- Long Position (Long)
- Long Put: Definition; Example; Vs. Shorting Stock
- Long Run
- Long Straddle
- Long Synthetic (Synthetic Put)
- Long Tail
- Long Term
- Long-Legged Doji
- Long-Run Average Total Cost (LRATC)
- Long-Tail Liability
- Long-Term Assets
- Long-Term Capital Gain or Loss
- Long-Term Capital Management (LTCM)
- Long-Term Care (LTC) Insurance
- Long-Term Debt
- Long-Term Debt to Capitalization Ratio
- Long-Term Debt to Total Assets Ratio
- Long-Term Equity Anticipation Securities (LEAPS)
- Long-Term Growth (LTG)
- Long-Term Incentive Plan (LTIP)
- Long-Term Investments
- Long-Term Liabilities
- Long/Short Equity
- Long/Short Fund
- Longitudinal Data
- Look-Alike Contracts
- Lookback Option
- Loophole
- Lorenz Curve
- Loss Adjustment Expense (LAE)
- Loss Carryback
- Loss Carryforward
- Loss Development
- Loss Given Default (LGD)
- Loss Leader Strategy
- Loss Payee
- Loss Ratio
- Loss Reserve
- Lost Decade
- Lost Policy Release (LPR)
- Lot (Securities Trading)
- Love Money
- Low Exercise Price Option (LEPO)
- Low Interest Rate Environment
- Low Volume Pullback
- Low-Hanging Fruit
- Low-Income Housing Tax Credit
- Low/No Documentation Loan
- Lower of Cost or Market Method
- Loyalty Program
- Ltd. (Limited)
- Lucrative
- Luhn Algorithm
- Lump-Sum Payment
- Luxury Item
- Luxury Tax