| Term | Other flows | | Definition | Other flows are changes in the value of assets and liabilities that do not take place in transactions; these entries are of two broad kinds - the first kind consists of changes due to factors such as discoveries or depletion of subsoil resources, or destruction by war or other political events or by natural catastrophes while the second kind consists of changes in the value of assets, liabilities, and net worth due to changes in the level and structure of prices, which are reflected in holding gains and losses. | | Paragraphs | 3.57. |
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