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This article applies to:

  • Product: ONESOURCE Corporate Tax

Income gains and losses (unrealised) - current year

Statement Purpose
This statement provides a record of all aggregated unrealised revenue gains/losses for the current year. It allows recognition of domestic or foreign gains/losses specific to particular investments and distinguishes between TOFA and non-TOFA investments.

Data Flow

Unrealised income gains/losses for the year from all entities within the group are aggregated in this statement. Any group-level adjustments can be made in this statement.
The adjusted group total unrealised income gain/loss information from this statement will automatically link to the
Statement of Unrealised Income
.

Explanation of Fields

  • Deferred Gain
     — Unrealised gains recorded for any investments within this statement will appear as deferred gain. This amount will flow into
    Statement of Unrealised Income
    .
  • Deferred Loss
     — Unrealised losses recorded for any investments within this statement will appear as deferred loss. This amount will flow into
    Statement of Unrealised Income
    .

Signage

  • Gains are recorded as positive amounts.
  • Loss amounts are recorded as negative amounts.