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17.1. Nominal holding gains and losses are defined as those gains and losses that accrue to the value of assets and liabilities during the reference period that are not brought about as a direct result of the actions of the householders. They are often referred to as capital gains and losses and may be realised or unrealised. Gains and losses are realised when the household sells off the assets or disposes of the liabilities. They are unrealised when no transactions involving the assets or liabilities take place.
17.3. Nominal holding gains and losses are classified as: