The lowest price a seller is willing to accept for an article offered for sale by public auction. If the reserve price is not reached by the bidding, the auctioneer is instructed to withdraw the article from sale.

• leu
• lev
• level yield
• leverage
• leverage-capital ratio
• leveraged buy-out
• leveraged capped floating-rate note
• leveraged lease
• leveraged reverse floating-rate note
• leveraged securities
• leveraged swap
• leverage factor
• leverage ratios
• liability
• liability insurance
• liability management
• liability swap
• LIBID
• LIBOR
• licence
• licensed dealer
• licensed deposit taker
• lien
• life annuity
• life assurance