A term used to describe a range of techniques for companies whereby one relatively strong part of an entity - cash, assets, profit streams etc - is used as a lever to gain disproportionate advantage, eg takeovers, fund raising exercises. This is using the strong part of a business to 'leverage' a much greater total impact that is immediately apparent.
A term used to partly explain some of those incomprehensible financial takeovers. This is designing a deal, takeover, restructuring using one particularly strong part of a company to 'leverage' or create a much bigger result than was thought possible.