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15.1. Net lending is defined as the excess of net acquisition of financial assets over the net increase in liabilities during the reference period. This acquisition and incurrence of liabilities may take place between the household and government, or between the household and private enterprises or other households. If the net acquisition of financial assets is greater than the incurrence of liabilities then the net lending will be positive. If the incurrence of liabilities is greater, then the net lending will be negative.
15.3. Net lending may be classified according to the nature of the transactions and/or the nature of the other party to the transactions. The primary classification will be in accordance with the nature of the transaction as there is some interest in whether the additional assets are those that provide a regular source of income and the degree of liquidity involved.