Home > Glossary > L > Liquidation
Illustration

Liquidation

The process of closing a business and distributing its assets to creditors and owners. Assets are sold to pay off liabilities. Any remaining funds go to shareholders. Liquidation can be voluntary (due to retirement or strategy) or forced (due to insolvency).

More Items

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…