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• 09:57, 26 December 2025 AntalDaniel talk contribs created page gross valuation (Q2085) (wbeditentity-create:2|en: gross valuation, valuation basis in which monetary amounts are recorded before the deduction of costs, taxes, fees, commissions, discounts, or transfers to other parties; corresponds to gross recording in ESA 2010 and to gross presentation under IFRS, used when the full value of transactions or flows is required for statistical analysis)