Realised and unrealised gains and losses analysis
Statement Purpose
This statement sets out the realised and unrealised gains and losses on assets. The aggregated total gains or losses are the realised and unrealised gains or losses in the
Income statement
.Explanation of Fields
The statement displays the aggregated 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
Realised and unrealised gains and losses analysis – domestic
and Realised and unrealised gains and losses analysis – foreign
. Any group adjustment can be manually adjusted, as required, through these workpapers.The total domestic and foreign gains or losses are linked to the Income statement.
Signage
The signage settings are as follows:
- Gains are entered as positive amounts.
- Losses are entered as negative amounts.