1) Techniques often used at the end of a financial year to enhance a cash position and reduce borrowing. This is achieved by arranging for the settlement of outstanding obligations to be accelerated (leading) or delayed (lagging).

2) The use of similar techniques to benefit from the expected change in a currency value.

• 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
• London Sugar Futures Market
• London Traded Options Market
• London Underwriting Centre
• long-dated forward
• long-dated gilt
• long-funded
• long hedging
• long position