Table 7 - Distinction between long- and short-term debt securities
|
Economy |
Principle adopted |
Practical implementation |
Yes |
Partly |
No |
Yes |
Partly |
No |
Do not know |
Argentina |
 |
|
|
|
|
|
|
Aruba |
|
|
|
|
|
|
|
Australia |
|
|
|
|
|
|
|
Austria |
|
|
|
|
|
|
|
Bahrain |
|
|
|
|
|
|
|
Belgium |
|
|
|
|
|
|
|
Bermuda |
|
|
|
|
|
|
|
Brazil |
|
|
|
|
|
|
|
Bulgaria |
|
|
|
|
|
|
|
Canada |
|
|
|
|
|
|
|
Cayman Islands |
|
|
|
|
|
|
|
Chile |
|
|
|
|
|
|
|
Colombia |
|
|
|
|
|
|
|
Costa Rica |
|
|
|
|
|
|
|
Cyprus |
|
|
|
|
|
|
|
Czech Republic |
|
|
|
|
|
|
|
Denmark |
|
|
|
|
|
|
|
Egypt |
|
|
|
|
|
|
|
Estonia |
|
|
|
|
|
|
|
Finland |
|
|
|
|
|
|
|
France |
|
|
|
|
|
|
|
Germany |
|
|
|
|
|
|
|
Greece |
|
|
|
|
|
|
|
Guernsey |
|
|
|
|
|
|
|
Hong Kong SAR of China |
|
|
|
|
|
|
|
Hungary |
|
|
|
|
|
|
|
Iceland |
|
|
|
|
|
|
|
Indonesia |
|
|
|
|
|
|
|
Ireland |
|
|
|
|
|
|
|
Isle of Man |
|
|
|
|
|
|
|
Israel |
|
|
|
|
|
|
|
Italy |
|
|
|
|
|
|
|
Japan |
|
|
|
|
|
|
|
Jersey |
|
|
|
|
|
|
|
Kazakhstan |
|
|
|
|
|
|
|
Korea, Republic of |
|
|
|
|
|
|
|
Lebanon |
|
|
|
|
|
|
|
Luxembourg |
|
|
|
|
|
|
|
Macao SAR of China |
|
|
|
|
|
|
|
Malaysia |
|
|
|
|
|
|
|
Malta |
|
|
|
|
|
|
|
Mauritius |
|
|
|
|
|
|
|
Netherlands |
|
|
|
|
|
|
|
Netherlands Antilles |
|
|
|
|
|
|
|
New Zealand |
|
|
|
|
|
|
|
Norway |
|
|
|
|
|
|
|
Philippines |
|
|
|
|
|
|
|
Poland |
|
|
|
|
|
|
|
Portugal |
|
|
|
|
|
|
|
Romania |
|
|
|
|
|
|
|
Russian Federation |
|
|
|
|
|
|
|
Singapore |
|
|
|
|
|
|
|
Slovak Republic |
|
|
|
|
|
|
|
South Africa |
|
|
|
|
|
|
|
Spain |
|
|
|
|
|
|
|
Sweden |
|
|
|
|
|
|
|
Switzerland |
|
|
|
|
|
|
|
Thailand |
|
|
|
|
|
|
|
Turkey |
|
|
|
|
|
|
|
Ukraine |
|
|
|
|
|
|
|
United Kingdom |
|
|
|
|
|
|
|
United States |
|
|
|
|
|
|
|
Uruguay |
|
|
|
|
|
|
|
Venezuela, República Bolivariana de |
|
|
|
|
|
|
|
|
