Insights
US Eases Export Controls for the UAE: 4 Key Takeaways
Recent Developments for UK PLCs — August 2026
FCC Adds Foreign-Produced Power Inverters and Advanced Robotic Devices to the Covered List
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.
Decicorn
a Startup with a valuation of at least US$10 billion. Even rarer than a Unicorn, and much more exciting than a Unicorpse.
Cap and Trade
a method for reducing GHG Emissions globally. Typically, a government institutes a “cap” on the amount of emissions that companies are allowed to emit. Companies that are able to reduce their Emissions below the cap can “trade” or sell their excess polluting allowances to other companies, or bank them for future use. Typically, the cap declines over time to provide an incentive to reduce Emissions.
Net Asset Value (NAV)
the net value of a company’s total assets (not limited to real Property), after subtracting its total liabilities.
Strawman
an outline proposal or paper. Strawman often describes a preliminary summary version of the Structure Memorandum.
Pairs Trading
an investment strategy that involves matching a long position with a short position in two historically correlated stocks.

