Common code: A nine-digit identification code issued jointly by CEDEL and Euroclear. As of January 1991 common codes replaced the earlier separate CEDEL and Euroclear codes. HLT: Highly leveraged transaction Prepackaged bankruptcy: A bankruptcy in which a debtor and its creditors pre-negotiate a plan of reorganization and then file it along with the bankruptcy petition. LIFO: Last in, first out GDP: Gross Domestic Product