Super Finance Glossary
Over 10,000 financial glossary terms...
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Browsing by the letter "L"
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Long-term Liabilities
Definition: Amount owed for leases, bond repayment, and other items due after 1 year.
Definition: Amount owed for leases, bond repayment, and other items due after 1 year.
Long-term Loss
Definition: A loss on the sale of a capital asset held less than 12 months that can be used to offset a capital gain.
Definition: A loss on the sale of a capital asset held less than 12 months that can be used to offset a capital gain.
Look-thru
Definition: A method for calculating US taxes owed on income from controlled foreign corporations that was introduced by the Tax Reform Act of 1986.
Definition: A method for calculating US taxes owed on income from controlled foreign corporations that was introduced by the Tax Reform Act of 1986.
Lookalike Option
Definition: An over-the-counter option that is cash settled based on the settlement price of a similar exchange-traded futures contract on a specified trading day.
Definition: An over-the-counter option that is cash settled based on the settlement price of a similar exchange-traded futures contract on a specified trading day.
Lookalike Swap
Definition: An over-the-counter swap that is cash settled based on the settlement price of a similar exchange-traded futures contract on a specified trading day.
Definition: An over-the-counter swap that is cash settled based on the settlement price of a similar exchange-traded futures contract on a specified trading day.
Lookback Option
Definition: An option that allows the buyer to choose as the option strike price any price of the underlying asset that has occurred during the life of the option. For a call option, the buyer will choose the minimum price; for a put option, the buyer will choose the maximum price. This option will always be in the money.
Definition: An option that allows the buyer to choose as the option strike price any price of the underlying asset that has occurred during the life of the option. For a call option, the buyer will choose the minimum price; for a put option, the buyer will choose the maximum price. This option will always be in the money.
Looking For
Definition: In the context of general equities, this describing a buy interest in which a dealer is asked to offer stock, often involving a capital commitment. Antithesis of in touch with.
Definition: In the context of general equities, this describing a buy interest in which a dealer is asked to offer stock, often involving a capital commitment. Antithesis of in touch with.
Loophole
Definition: A technicality in some legislation or regulation that makes it possible to avoid certain consequences or circumvent a rule without breaking the law, such as in the use of a tax shelter.
Definition: A technicality in some legislation or regulation that makes it possible to avoid certain consequences or circumvent a rule without breaking the law, such as in the use of a tax shelter.
Loose Credit
Definition: Policy by the Federal Reserve Board to make loans less expensive and more available by reducing interest rates through market operations.
Definition: Policy by the Federal Reserve Board to make loans less expensive and more available by reducing interest rates through market operations.
Loss Carry-Back (Carry-Forward)
Definition: A tax provision that allows operating losses to be used as a tax shield to reduce taxable income in prior and future years. Losses can be carried backward for up to three years and forward for up to 15 years under current tax codes.
Definition: A tax provision that allows operating losses to be used as a tax shield to reduce taxable income in prior and future years. Losses can be carried backward for up to three years and forward for up to 15 years under current tax codes.
Loss Payee
Definition: A party to whom an insurance loss payment or insurance settlement may be directly paid.
Definition: A party to whom an insurance loss payment or insurance settlement may be directly paid.
Loss Ratio
Definition: The ratio of losses paid or accrued by an issurer to premiums collected over a year.
Definition: The ratio of losses paid or accrued by an issurer to premiums collected over a year.
Loss Sharing
Definition: A method in a purchase and assumption transaction in which the FDIC as receiver agrees to share with the acquirer losses on certain types of loans. Loss sharing may be offered by the receiver in connection with the sale of classified or nonperforming loans that otherwise might not be sold to an acquirer at the time of resolution. The FDIC usually agrees to absorb a significant portion (for example, 80 percent) of future disposition losses on assets that have been designated as "shared loss assets" for a specific period of time (for example, three to five years). The economic rationale for such transactions is that retaining shared loss assets in the banking sector would produce a better net recovery than would the FDIC's liquidation of the assets.
Definition: A method in a purchase and assumption transaction in which the FDIC as receiver agrees to share with the acquirer losses on certain types of loans. Loss sharing may be offered by the receiver in connection with the sale of classified or nonperforming loans that otherwise might not be sold to an acquirer at the time of resolution. The FDIC usually agrees to absorb a significant portion (for example, 80 percent) of future disposition losses on assets that have been designated as "shared loss assets" for a specific period of time (for example, three to five years). The economic rationale for such transactions is that retaining shared loss assets in the banking sector would produce a better net recovery than would the FDIC's liquidation of the assets.
Loss-control Activities
Definition: Actions that an insured person or company takes at the instigation of an insurance company in order to prevent accidents or losses.
Definition: Actions that an insured person or company takes at the instigation of an insurance company in order to prevent accidents or losses.
Loss-of-income Insurance
Definition: Insurance coverage that will pay out income that a policyholder loses as a result of a disability, injury, or business disruption.
Definition: Insurance coverage that will pay out income that a policyholder loses as a result of a disability, injury, or business disruption.
Lots
Definition: In the context of general equities, this blocks or portions of trades. Can express a specific transaction in a stock at a certain time, often implying execution at the same price (e.g., "I traded 40m in two lots of 10 and four lots of 5.").
Definition: In the context of general equities, this blocks or portions of trades. Can express a specific transaction in a stock at a certain time, often implying execution at the same price (e.g., "I traded 40m in two lots of 10 and four lots of 5.").
Louvre Accord
Definition: 1987 agreement between countries to attempt to stabilize the value of the US dollar.
Definition: 1987 agreement between countries to attempt to stabilize the value of the US dollar.
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