Definition: Neutral holding gains and losses account

Category: 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. http://ec.europa.eu/eurostat/product?code=CA-15-96-001&mode=view