Definition: Neutral holding gain

Category: ESA 1995

The neutral holding gain on an asset is defined as the value of the holding gain that would accrue if the price of the asset changed over time in the same proportion as the general price level. 

Neutral holding gains are identified to facilitate the derivation of real holding gains which redistribute real purchasing power between sectors. 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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