Insights
A Giant LEAP Forward: Hong Kong Consults on Crypto Dealing and Custody
Government Sets Out Next Steps for UK Sustainability Reporting Framework
Recent Developments for UK PLCs — July 2025
Resource
Demystifying Spinoffs: Complex “IPOs” With a Sophisticated Tax Overlay
Key considerations when spinning off a business segment or division.
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.