A holding gain (loss) is realized when an asset that has increased (decreased) in value due to holding gains (losses) since the beginning of the accounting period is sold, redeemed, used or otherwise disposed of, or a liability incorporating a holding gain or loss is repaid. An unrealized holding gain is one accruing on an asset that is still owned or a liability that is still outstanding at the end of the accounting period.

Система национальных счетов 2008