Holding gains and losses (revaluations) (ETF 51)

Latest release
Australian System of Government Finance Statistics: Concepts, Sources and Methods
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Reference period
2015
A1A.157

Holding gains and losses (revaluations) (ETF 51) consists of gains and losses on the monetary value of assets and liabilities held by public sector units. This category is further classified into:

  • holding gains and losses (revaluations) (ETF 511).

Holding gains and losses (revaluations) (ETF 511)

A1A.158.

Holding gains and losses (revaluations) (ETF 511) consists of changes in the monetary value of assets and liabilities resulting from changes in the level and structure of prices, excluding qualitative or quantitative changes in the assets. This category is further classified into:

  • holding gains and losses on financial assets (ETF 5111, TALC);
  • holding gains and losses on non-financial assets (ETF 5112, TALC); and
  • holding gains and losses on liabilities (ETF 5113, TALC).

Holding gains and losses on financial assets (ETF 5111, TALC)

A1A.159.

Holding gains and losses on financial assets (ETF 5111, TALC) consists of changes in the monetary value of financial assets resulting from changes in the level and structure of prices, excluding qualitative or quantitative changes in the assets.

Holding gains and losses on non-financial assets (ETF 5112, TALC)

A1A.160.

Holding gains and losses on non-financial assets (ETF 5112, TALC) consists of changes in the monetary value of non-financial assets resulting from changes in the level and structure of prices, excluding qualitative or quantitative changes in the assets.

Holding gains and losses on liabilities (ETF 5113, TALC)

A1A.161.

Holding gains and losses on liabilities (ETF 5113, TALC) consists of changes in the monetary value of liabilities resulting from changes in the level and structure of prices, excluding qualitative or quantitative changes in the liabilities.

Change in net worth due to holding gains and losses (ETF 512)

A1A.162.

Change in net worth due to holding gains and losses (ETF 512) is further classified into:

  • change in net worth due to holding gains and losses (ETF 5121).

Change in net worth due to holding gains and losses (ETF 5121)

A1A.163.

Change in net worth due to holding gains and losses (ETF 5121) consists of the sum of the positive and negative holding gains and holding losses on all assets and liabilities.