Insights
The NIS 2 Registration Gap How Cyber Incidents Can Expose Non EU Companies to Enforcement Risks
The UK’s “Salaried Member” Rules: Supreme Court Affirms Court of Appeal’s Decision in BlueCrest
Lexology Panoramic 2026 Equity Derivatives Guide
Resource
The Latham US IPO Guide
An insider's guide to the IPO process in the United States.
Latham In Focus Video Series
The Book of Jargon Series – Word of the Day®
The Book of Jargon® is a series of practice area and industry-specific glossaries published by Latham & Watkins.
Bootstrapping
starting a company using your own funds or the funds of immediate family members or other relatives or mentors. This method of Financing, which is very common for Startups, is used to get a company up and running quickly and cheaply before completing a Financing from other third parties.
Overshoot
when the demand for ecological resources and services exceeds what the earth can regenerate in a given year.
Used in a sentence: “Oh(ver) shoot! The earth just can’t take it anymore.”
Cryptojacking
a form of cyberattack in which the attacker obtains unauthorized access to a computer in order to secretly Mine Cryptocurrency
Pre-Seed Financing
a relatively new investment choice, typically in the six-figure or lower realm, that some Startups complete after or concurrent with the Friends and Family Round and before Seed Capital is raised. With some Seed Capital Investors raising larger amounts for larger Financings, Pre-Seed Financing is becoming more common.
Sandbagging
A reference to financial forecasts and business, the suggestion that numbers have been artificially made worse for an interested party’s self-serving purpose. See also Kitchen-sinking.

