Lesotho:
loti (LSL); South African rand (ZAR)

Liberia:
Liberian dollar (LRD)

Libya:
Libyan dinar (LYD)

Liechtenstein:
Swiss franc (CHF)

Lithuania:
litas (LTL)

Luxembourg:
Luxembourg franc (LUF); euro (EUR)

note: on 1 January 1999, the EU introduced the euro as a common currency that is now being used by financial institutions in Luxembourg at a fixed rate of 40.3399 Luxembourg francs per euro and will replace the local currency for all transactions in 2002

Macau:
pataca (MOP)

Macedonia, The Former Yugoslav Republic of:
Macedonian denar (MKD)

Madagascar:
Malagasy franc (MGF)