Last but not least = Last in order but not in importance. Used by speakers when referring to the last item of their list = Έσχατο αλλά όχι τελευταίο
 
Launching customer = The first customer t whom one sales a new product

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Legal vehicle = A company being used for the implementation of a commercial decision

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Let’s give him the benefit of the doubt = As we are not convinced that he is innocent but, at the same time, we do not have strong evidence that he is guilty, let’s assume that he is innocent
 
Liaison, liaison office , to liaise with = The intermediary, the contact point

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LIBOR = London Interbank Offered Rate

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Life span = The duration of the life of something

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Line of business = The subject of the activity of a company. E.g. We can not do that transaction because it is outside our line of business

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Line of defense (first, second) = Limit at which one is prepared to withdraw, e.g. during negotiations

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Liquidity = Cash and cash-like reserves

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Literally speaking = Using the exact word, not metaphorically. See also “Strictly speaking” = Κυριολεκτικά

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Literature = The various brochures and other informatory and sales promotional stuff which is, usually, distributed during a presentation of a product or a company.