Legal Reserve
Legal reserve is a portion of a company’s profits set aside to meet statutory or regulatory requirements. Some jurisdictions mandate transferring a percentage of annual profits into reserves to protect creditors. It strengthens financial stability and limits dividend distribution until the required reserve threshold is met.
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Leveraged Buyout
A leveraged buyout is the acquisition of a company using significant borrowed funds, often secured by the target’s assets. Accounting…
Loss Ratio
Loss ratio measures the proportion of claims paid by an insurer relative to premiums earned. It evaluates underwriting performance and…
Listing Requirements
Listing requirements are financial and governance standards companies must meet to trade securities on a stock exchange. They often include…
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