Low-coupon bond refunding

Low-coupon bond refunding

Low-coupon bond refunding

Refunding of a low coupon bond with a new, higher coupon bond.



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Look-thru

Look-thru

Look-thru

A method for calculating U.S. taxes owed on income from controlled foreign corporations that was introduced by the Tax Reform Act of 1986.



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Lookback option

Lookback option

Lookback option

An option that allows the buyer to choose as the option strike price any price of the underlying asset that has occurred during the life of the option. If a call, the buyer will choose the minimal price, whereas if a put, the buyer will choose the maximum price. This option will always be in the money.



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Long-term debt to equity ratio

Long-term debt to equity ratio

Long-term debt to equity ratio

A capitalization ratio comparing long-term debt to shareholders’ equity.



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Long-term debt capitalization

Long-term debt capitalization

Long-term debt capitalization

Indicator of financial leverage. Shows long-term debt as a proportion of the capital available. Determined by dividing long-term debt by the sum of long-term debt, preferred stock and common stockholder equity.



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