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leveraged

   Also found in: Medical, Legal, Financial, Encyclopedia, Wikipedia 0.01 sec.
lev·er·age  (lvr-j, lvr-)
n.
1.
a. The action of a lever.
b. The mechanical advantage of a lever.
2. Positional advantage; power to act effectively: "started his . . . career with far more social leverage than his father had enjoyed" (Doris Kearns Goodwin).
3. The use of credit or borrowed funds to improve one's speculative capacity and increase the rate of return from an investment, as in buying securities on margin.
tr.v. lev·er·aged, lev·er·ag·ing, lev·er·ag·es
1.
a. To provide (a company) with leverage.
b. To supplement (money, for example) with leverage.
2. To improve or enhance: "It makes more sense to be able to leverage what we [public radio stations] do in a more effective way to our listeners" (Delano Lewis).
Translations
leveraged [ˈliːvərɪdʒd] adj
leveraged buyout → acquisition avec effet de levier)f par emprunt >
leveraged
adj (Fin) → fremdfinanziert


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FASB has issued a staff position that requires companies to recalculate their leveraged leases if there is a change in the timing of cash flows relating to income taxes generated by the leveraged lease.
Specifically, firms requiring investment funds, but lacking funds from operations (proxied by profitability), and not having further access to discretionary pension funds, as evidenced by the underfunded status for the more highly leveraged firm, rely upon increased external debt, particularly when the firm has committed itself to high dividend payout levels.
Leveraged leases can be a complex and intricate vehicle for financing equipment in today's marketplace.
 
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