| Term | Nominal holding gain (by non-residents) | | Definition | The nominal holding gain (by non-residents) is that value accruing to the non-resident creditors and debtors as a result of a change in their assets’/liabilities’ monetary value, during the time that they are held, from the beginning to the end of the accounting period; the change in the monetary value of the asset may reflect a change in its price (in national currency) and/or a change in the relevant exchange rate. | | Paragraphs | 14.144. |
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