An abbreviated form of the annual accounts and report that, providing certain conditions are met, may be sent by listed companies to their shareholders instead of the full report. Summary financial statements were introduced by section 251 of the Companies Act 1985, which took effect from 1 April 1990.

• Lombard Street
• Lomé Convention
• London acceptance credit
• London and New Zealand Futures Association
• London approach
• London Bankers' Clearing House
• London Bullion Market
• London Chamber of Commerce and Industry
• London Clearing House
• London Club
• London Cocoa Terminal Market
• London code of conduct
• London Commodity Exchange
• London daily prices
• London Fox
• London Inter Bank Bid Rate
• London Inter Bank Currency Options Market
• London Inter Bank Mean Rate
• London Inter Bank Offered Rate
• London International Financial Futures and Options Exchange
• London International Insurance and Reinsurance Market Association
• London Metal Exchange
• London rules
• London Securities and Derivatives Exchange
• London Stock Exchange