Definition: Nominal holding gain

ESA 1995

The nominal holding gain on a given quantity of an asset is defined as the change in value for the owner of that asset as a result of a change in its price. The nominal holding gain on a liability is defined as the change in value of that liability as a result of a change in its price, but with the sign reversed (§ 6.36).

Holding gains include gains on all kinds of assets: non-financial produced and non-produced assets, and financial assets. Thus, holding gains on inventories of all kinds of goods held by producers, including work in progress, are also covered (§ 6.39).

A nominal holding gain corresponds to the positive revaluation of an asset or the negative revaluation of a (financial) liability (§ 8.54).
Source:
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
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