| | La Chaux-de-Fonds | SVI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
 | Lausanne | SVI | 2 | 2 | 0 | 0 | 4 | 0 | 1 | 1 | 0 | 0 | 2 | 0 | 1 | 1 | 0 | 0 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
| | Lausanne/Zürich Selection | SVI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
 | Lech Poznań | POL | 2 | 0 | 2 | 0 | 4 | 4 | 1 | 0 | 1 | 0 | 3 | 3 | 1 | 0 | 1 | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
 | Lechia Gdańsk | POL | 2 | 2 | 0 | 0 | 10 | 2 | 1 | 1 | 0 | 0 | 7 | 0 | 1 | 1 | 0 | 0 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
 | Leeds United | ING | 2 | 0 | 2 | 0 | 3 | 3 | 1 | 0 | 1 | 0 | 2 | 2 | 1 | 0 | 1 | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
 | Leipzig | GER | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
 | León | MES | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
 | Levski Sofia | BUL | 2 | 1 | 1 | 0 | 4 | 2 | 1 | 0 | 1 | 0 | 1 | 1 | 1 | 1 | 0 | 0 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
 | Liège FC | BEL | 4 | 4 | 0 | 0 | 8 | 1 | 2 | 2 | 0 | 0 | 4 | 0 | 2 | 2 | 0 | 0 | 4 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 2 | 0 |
 | Lille | FRA | 1 | 0 | 1 | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 1 | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| | Lille/Valenciennes Selections | FRA | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
 | Liverpool FC | ING | 6 | 3 | 1 | 2 | 5 | 4 | 3 | 2 | 1 | 0 | 3 | 0 | 2 | 0 | 0 | 2 | 1 | 4 | 1 | 1 | 0 | 0 | 1 | 0 | 2 | 2 |
| | Locarno | SVI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
 | Lokomotiv Moskva | RUS | 4 | 4 | 0 | 0 | 8 | 2 | 2 | 2 | 0 | 0 | 5 | 1 | 2 | 2 | 0 | 0 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
 | Lokomotiv Plovdiv | BUL | 5 | 3 | 2 | 0 | 9 | 5 | 3 | 2 | 1 | 0 | 6 | 3 | 2 | 1 | 1 | 0 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 2 | 0 |
 | Los Angeles Galaxy | USA | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
 | Lugano | SVI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
 | Luis Ángel Firpo | ELS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
 | Luzern | SVI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
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