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Definition: Negative holding gain

ESA 1995

A negative holding gain, i.e. a holding loss, is due to a reduction in the value of a given asset or an increase in the value of a given liability. http://ec.europa.eu/eurostat/product?code=CA-15-96-001&mode=view
Source:
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
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