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Definition: Long-term loan

ESA 1995

The sub-category long-term loans consists of all transactions in long-term loans, that is loans with a long-term original maturity (§ 5.73).

Loans whose original maturity is normally more than one year, and in exceptional cases more than two years at the minimum (Annex 7.1: Definition of each asset category). Annex 7.1: Definition of each asset category
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996