L

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W

Land (AN.211)

coverage, 6.07-08

definition, Annex 7.1

major improvements to -, 3.106

ownership transfer costs, 3.105d, 3.111, 3.116

rents, 4.72-73

valuation, 7.40

See also tangible non-produced assets

Land under cultivation (AN.2112), Annex 7.1

See also land

Land underlying buildings and structures (AN.2111), Annex 7.1

See also land

Laspeyres indices. See indices

Learned societies, 2.88a

See also Table 2.3

Leases and other transferable contracts (AN.222), Annex 7.1

See also intangible non-produced assets

Leasing. See Annex II

Legacies. See gifts

Lending. See net lending/borrowing

Leontief inverse, 9.62

Letters of credit, 5.05, 7.22

Liabilities

assumption of -. See debt assumption

denominated in foreign currencies, 7.31

See also financial assets/liabilities; financial liabilities

Liability, unilateral cancellation of -, 5.16

Licences. See permits and licences

Life insurance

policies, 4.69, 5.18

provisions for bonuses, 5.107

treatment, Annex III

Linear depreciation (method), 1.09, 6.04

Lines of credit, 5.05, 7.22

Liquidity of

financial assets, 5.20

shares, 6.56, 7.54

Livestock for breeding, dairy, draught, etc. (AN.11141), 3.107, Annex 7.1

See also cultivated assets

Loans

holding gains/losses, 6.51

instalment -, 5.81l

mortgage -, 5.63, 5.85

non-negotiable -, 5.64c, 5.79

other -, 5.85

securitization, 5.63

standard -, 5.80

transactions in - (F.4), 5.69-85

valuation, 7.51

Loans (AF.4), Annex 7.1

Local government (S.1313), 2.73, Table 2.1

See also general government

Long-term loans (AF.42), Annex 7.1

transactions in - (F.42), 5.73, 5.75

See also loans; credit(s); mortgages

Long-term securities other than shares, excluding financial derivatives (AF.332), Annex 7.1

transactions in - (F.332), 5.60-64

valuation, 7.49

See also securities other than shares, excluding financial derivatives

Losses

recurrent -, 3.118

Lotteries and gambling, 4.135