(1)(罗马法)不利遗产
指资不抵债的遗产，如果继承该遗产，非但不能获利，反而增加负担。

(2)〈英〉不利财产
英格兰法律中，有时将该词非正式地用于指破产管理人〔trustee in bankruptcy〕放弃的、对债权人并非有利的财产。如1914年的《破产法》〔Bankruptcy Act〕。

• discretion
• discretionary account
• discretionary act
• discretionary damages
• discretionary function
• discretionary power
• discretionary review
• loriners
• lorry area(s)
• lose
• loser
• loss
• loss and loss expense reserve
• loss and loss expenses incurred
• loss by breaking
• loss by fire
• loss by theft
• loss carry back
• loss carryforward
• loss carry over
• loss claims reserve
• loss from liability
• loss leader
• loss leader sale
• loss of arm