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| Laundering | The process of shifting illegally gained cash through accounts or transactions to disguise its source. |
| LIFO | Last In First Out, It's a method of accounting whereby the cost of goods sold is higher and therefore the profit is lower. |
| Limit Order | An order where the buyer or seller of a security or commodity has a set limit on the price or the time allowed for the contract to be completed. |
| Liquid Market | A market, which permits relatively easy entry and exit of large ordres because there are so many buyers and sellers. |
| Liquidity | The amount of a company's assets that can be easily converted into cash. |
| Loan Stock | A fixed interest stock that may or may not be secured against all or a specific part of the assets of a company. The interest will be paid whether the company is profitable or not. |
| Local | Member of a futures exchange who trades for his or her own account, as opposed to a broker who executes orders on behalf of clients. |
| Long | A trader or investor who holds a particular stock or commodity would be known as long in that stock. |
