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Glossary of the 1993 SNA - Definition of Term

Term	Revaluation account
Definition	The revaluation account records the positive or negative holding gains accruing during the accounting period to the owners of financial and non-financial assets and liabilities.
Paragraphs	12.63.;[1.9.]

It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.

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