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LADDERING

A technique for reducing the impact of interest-rate risk by structuring a portfolio with different bond issues that mature at different dates.

LAGGING INDICATOR

Economic indicator that changes directions after business conditions have turned around.

LEADING INDICATOR

Economic indicator that changes direction in advance of general business conditions

LEGAL OPINION

An opinion concerning the validity of a securities issue with respect to statutory authority, constitutionality, and procedural conformity and usually the exemption of interest from federal income taxes if this relates to a municipal bond issue. The legal opinion is usually rendered by a law firm recognized as specializing in public borrowings, often referred to as “bond counsel.”

LETTER OF CREDIT (LOC)

A commitment, usually issued by a bank, used to guarantee the payment of principal and interest on debt issues. The LOC is drawn if the issuer is unable to make the principal and/or interest payments on a timely basis.

LEVERAGE

The use of borrowed money to increase investing power.

LIBOR (LONDON INTERBANK OFFERED RATE)

The interest rate banks charge each other for short-term Eurodollar loans. LIBOR is frequently used as the base for resetting rates on floating-rate securities.

LIFESTYLE FUND

A mutual fund that maintains an asset allocation based on the expected retirement age of the investor; generally, the investor’s portfolio will be shifted into less-risky assets as s/he grows older or closer to the time when s/he wants to withdraw his investment.

LIMIT ORDER

An order placed with a broker to buy or sell at a price as good as or better than the specified limit price.”
An order that stipulates the price limits within which a market transaction can be executed. A buy limit order can only be executed at the limit price or lower, a sell limit order at the limit price or higher. The disadvantage is that it may never be executed as market prices may rapidly exceed the limit before it can be filled. But it can help to protect an investor from buying at too high a price or selling too cheaply. Some brokers may charge more for executing a limit order than a market order. Limit orders are normally valid for a certain time specified by the client. They can also be Good Till Cancelled (GTC), remaining valid until the limit is reached and the order is executed or until the order is cancelled.

LIMITED-LIABILITY COMPANY

A special-purpose company incorporated under special limited-liability company legislation enacted in many states and foreign countries. This type of entity is structured as a “pass-through” and treated like a partnership for tax purposes.

LIMITED PARTNERSHIP

An entity formed under state legislation that enables large numbers of investors to become limited partners of a partnership, owning an economic interest in the entity’s assets, but sharing in its liabilities only to the extent of their initial investment.

LIMITED TAX BOND

A bond secured by a pledge of a tax or category of taxes limited as to rate or amount.

LINE OF CREDIT

A commitment by a bank to provide funds to a borrower, if certain conditions have been met, or if certain conditions do not exist.

LIQUIDATION VALUE

The amount a securities holder may receive in case of a liquidation of the issuer.