Category: L

Definition In finance, a “lapse” refers to the termination or discontinuation of a financial contract, policy, or entitlement due to nonpayment of premiums or other

Definition Last In, First Out (LIFO) is an inventory management and valuation method that assumes the most recently acquired items are sold or used first.

Definition The Last Trading Day is the final day on which a futures, options, or other derivative contract can be traded before it expires. On

Definition In finance, the term “Last Mile” refers to the final stage of a financial transaction or service process, which ensures successful completion and satisfaction

Definition Last Twelve Months (LTM) is a financial term used to evaluate a company’s performance over the past twelve months. It provides an up-to-date snapshot

Definition Large Cap, or Big Cap, refers to companies with a significant market capitalization. Market capitalization is the total market value of a company’s outstanding

Definition A Large Trader refers to an individual or entity that conducts substantial trading activities, typically involving a high volume of securities transactions in the

Definition A lapping scheme is a fraudulent accounting practice involving the theft or misappropriation of funds or assets by covering up the discrepancy with subsequent

Definition A landlord is an individual, business, or organization that owns a property and rents it out to tenants, typically in the form of residential

Definition Larry Ellison is not a financial term but a person. He is the co-founder, executive chairman, and chief technology officer of Oracle Corporation, a