Realised and unrealised gains and losses analysis
Statement Purpose
This statement sets out the foreign realised and unrealised gains and losses on assets. The aggregated total foreign gains or losses are the realised and unrealised gains or losses in the
Realised and unrealised gains and losses analysis
statement.Explanation of Fields
The statement displays the aggregated foreign realised and unrealised gains and losses items from entities within the group and any adjustments at the group level.
Data Flow
Amounts in this statement are aggregated from entities' data within the group. Any group adjustment can be manually adjusted, as required, through the
Group adjustment
column.Signage
The signage settings are as follows:
- Gains are entered as positive amounts.
- Losses are entered as negative amounts.