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Glossary of Legal, Business and Financial Terms
This glossary contains definitions of common legal terms, as well as words and phrases related to business and finance. Some terms may have different meanings based on the
area of law or the context in which they are used.
Letter of intent
A letter of intent (LOI) is a written statement between parties to a negotiation that sets out the points that the parties have agreed to in principle, and acknowledges the willingness and ability of the parties to do business together. Also sometimes called a letter of intention or memorandum of understanding (MOU).
