FINANCIAL GLOSSARY - ACRONYMS








Nous vous proposons ci-après des acronymes de la finance rédigé par nos soins.
Il vous suffit de cliquer sur un terme pour accéder à sa définition.
[Pour une utilisation correcte de ce glossaire, veuillez consulter ces "notes"]

puce LBO

[Leveraged Buy-Out]
The acquisition of a company by members of management or outside investors with the assistance from investment bankers or other third parties.
The financing is secured by the target company's assets with repayment generated from the company's retained or future earnings or sales of certain of its assets.
See also Management Buyout (MBO).

puce LBO Fund

[Leveraged Buy-Out Fund]
An investment fund or company focusing on financing leveraged buy-outs (LBO).

puce LIBOR

[London Inter-Bank Offer Rate]
The interest rate that the largest international banks charge each other in the London inter-bank market .

puce LIFO

[Last In First Out]
Inventory cost accounting method by which the first item to leave the inventory is assumed to be the last one to have entered the inventory.
Alternative treatment allowed for homogeneous or interchangeable inventory [IAS 2.22].

puce LLC

[Limited Liability Company]
A non-incorporated association that resembles a corporation in some ways and a partnership in others and whose liability is limited to the amount of its equity.
An LLC generally will be taxed as partnership.





 

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