Definition: Other flows
Other flows are changes in the value of assets and liabilities that do not result from transactions. Examples are losses due to natural disasters and the effect of price changes on the value of assets and liabilities (SNA 2008, § 3.7).
Other flows are changes in the value of assets and liabilities that do not take place in transactions; these entries are of two broad kinds - the first kind consists of changes due to factors such as discoveries or depletion of subsoil resources, or destruction by war or other political events or by natural catastrophes while the second kind consists of changes in the value of assets, liabilities, and net worth due to changes in the level and structure of prices, which are reflected in holding gains and losses (SNA 1993, § 3.57).
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009