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IPS102 Ilja K. K. et al.
                   ESA      National Accounts   HFCS      HFCS Wave 2 Variable   Conceptual
                   2010     Instrument        Variable(s)   and details        Comparability
                   Code
                                                    Liabilities
                   F.4       Loans            DL1000      Total outstanding        HIGH
                                                          balance of household's
                                                          liabilities


































































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