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Large cap stock

Large cap stocks are those with market capitalization in excess of $5 billion, where market capitalization is calculated by multiplying the number of shares outstanding by the price of the stock.

Leveraged buy-out or LBO

Leveraged buy out is a financial transaction where an individual or group of investors borrows heavily to purchase a company from the stockholders. The money to finance the transaction is raised by obtaining relatively expensive loans from banks and/or by issuing below investment grade (junk) bonds.

Liability

Any claim against the assets of a person or corporation: account payable, wages, and salaries payable, dividends declared payable, accrued taxes payable, and fixed or long-term obligations such as mortgages, debentures, and bank loans.

Limited partnership

Limited partnerships are ownership structures whereby two classes of ownership are established - general partners and limited partners. The general partners are involved in the daily operation of the firm and assume all of the liability associated with ownership. The limited partners are passive investors whose liability is limited to the amount invested. If the business is successful, the general partners usually get a large reward for assuming the risk. A key restriction on limited partnerships is that there is statutory limit of a maximum 99 limited partners.

Linear regression

Linear regression is a mathematical technique whereby the relationship between two sets of data is found.

Liquid assets

Liquid assets are defined as those items which can be converted to cash quickly and cash itself. Included in this class are stocks, bonds, certificates of deposit and commercial paper.

Liquidity

Liquidity is the ease with which an asset can be converted into cash.

Living trust

A trust created by a person during his or her lifetime.

Lump-sum distribution

The disbursement of the entire value of a profit-sharing plan, pension plan, annuity, or similar account to the account owner or beneficiary. Lump-sum distributions many be rolled over into another tax-deferred account.

   
 

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