Table 8.16 V.III: Accumulation accounts V.III.3: Other changes in assets accounts V.III.3.1: Other changes in volume of assets account
	Table 8.16 V.III: Accumulation accounts V.III.3: Other changes in assets accounts V.III.3.2: Revaluation account
	Table 8.16 V.III: Accumulation accounts V.III.3: Other changes in assets accounts V.III.3.2: Revaluation account V.III.3.2.1: Neutral holding gains/losses account
	Table 8.16 V.III: Accumulation accounts V.III.3: Other changes in assets accounts V.III.3.2: Revaluation account V.III.3.2.2: Real holding gains/losses account

8.75 As for the institutional sectors, the changes in net worth due to other changes in volume of assets and due to nominal holding gains and losses are determined successively, holding gains and losses themselves being broken down into neutral and real holding gains and losses.

8.76 The absence of produced assets in the accumulation accounts and balance sheets of the rest of the world is due to the convention whereby a notional institutional unit is created, the rest of the world being deemed to have acquired a financial asset – and vice versa for assets held in other economies by resident units.