Definition: Long-term securities other than shares

SNA 1993

Long-term securities other than shares consist of securities other than shares that have an original maturity of more than one year; however, to accommodate variations in practice between countries, long-term may be defined to include an original maturity in excess of two years.
Source:
United Nations, "System of National Accounts (SNA) 1993", United Nations, New York, 1993, (AF.32) - Annex to chapter XIII
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