Definition
They are all those changes in the value of an asset or liability that are not the result of transactions or revaluations.
Further information
These changes are due to exceptional and unforeseen events that are not of an economic nature or to changes in classification or structure. For example, unilateral debt forgiveness or cancellations, or changes in financial assets due to changes in the residency of entities.
Related concepts
Update date: January 2025
