This article presents the results of an academic research project that aims to develop a proposal to Colombia to implement the holding gains/losses statement, based on the recommendations that the United Nations, the International Monetary Fund and the Eurostat made to the partner countries to strengthen their economic measurement techniques. To this end, the paper initially presents a conceptual framework of the account and then the methodology of the model, illustrated with examples to aid comprehension. In the third part, the paper presents the results of the holding gains/losses applied to the Central National Government agencies with the basic analysis, in order to socialize the main findings and identify the strengths of the methodology. Finally, it presents the ideas and contributions that this research has generated and discussed the way forward to incorporate this tool as one of the most relevant macroeconomic statistics for the country.