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| French
Equivalent: Variations de la valeur nette |
| Definition: |
There are:
- Changes in net worth due to nominal holding gains or
losses
- Changes in net worth due to saving and capital transfers
The balancing item in the revaluation account is described
as changes in net worth due to nominal holding gains or
losses. It is defined as the algebraic sum of the positive or
negative nominal holding gains on all the assets and
liabilities of an institutional unit.
The total of the entries on the right-hand side of the account
is explicitly shown and described as changes in net worth
due to saving and capital transfers. It is not a balancing
item. Changes in net worth due to saving and capital
transfers represent the positive or negative amount
available to the unit or sector for the acquisition of nonfinancial
and financial assets.
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| Source
Publication: |
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System of National Accounts SNA, 2008, 12.77 and 10.21.
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| Statistical
Theme: National accounts |
| Created
on Tuesday, September 25, 2001 |
| Last
updated on Monday, April 8, 2013 |
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