The concepts that begin with the selected letter along with their definition are listed below. Click "Further information" to be directed to the page where detailed information about the concept is located. You can use the links above if you want to change the start letter.
L
- Labour productivity
Output that can be generated with the use of a given amount of labour.
- LCs
- Legal interest rate
Legal interest is applied as compensation for damages when the debtor fails to pay and no specific rate has been agreed upon. It also serves as a reference for legal regulations or agreements in contracts.
- Life insurance and annuity entitlements
Life insurance and annuity rights consist of financial rights that life insurance policyholders and annuity beneficiaries have with companies that offer life insurance.
- Listed shares
Listed shares are equity securities that are traded on a market. This can be an official stock exchange or any other form of secondary market. Shares admitted to listing are also known as listed shares. The existence of quoted prices for shares traded on a market means that current market prices can be known immediately.
- Loans
The provision of capital to a person with the obligation to repay it, along with the agreed interest. This repayment is usually made through periodic installments, consisting of principal and interest.
- Local Corporations
Institutional sector of the economy that includes: provincial councils, island councils, insular councils, autonomous cities, municipalities, minor local entities, and their groupings and dependent entities that are non-market producers.
- Longer-term financial liabilities of MFIs
These liabilities include:
- term deposits of more than two years
- deposits available with more than three months’ notice
- debt securities issued by resident Monetary Financial Institutions (MFIs) with a maturity of more than two years
- capital and reserves of the resident MFI sector.
- Long-term loans
Loan with an original maturity of more than one year or with no fixed term. They fall under category 4.2 of the financial instruments classification, according to the European System of Accounts 2010.
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