Income gains and losses (unrealised) - prior year
Statement Purpose
This statement provides a detailed record of all unrealised revenue gains/losses from the prior year. It gives recognition of prior year domestic or foreign gains/losses specific to particular investments and distinguishes between TOFA and non-TOFA investments.
Data Flow
This statement allows any unrealised prior year income gains/losses to be manually input to determine the total unrealised net income gain/loss from the prior year.
Explanation of Fields
Deferred Gain/Losses
— The unrealised gains/losses recorded for any domestic or foreign investments within this statement will appear in this column. Signage
- Gains are recorded as positive amounts.
- Loss amounts are recorded as negative amounts.