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  • Neutral holding gains and losses account (ESA 1995)

Definition: Neutral holding gains and losses account

ESA 1995

The neutral holding gains and losses account records changes in the value of assets and liabilities in proportion to changes in the general price level. Such changes correspond to the revaluation necessary to maintain the general purchasing power of assets and liabilities. The general index price to be applied for this calculation is the price index for final national uses, excluding changes in inventories.
Source:
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
Created:
2005-02-02
Updated:
2019-05-10

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