Income gains and losses (unrealised) - current year
Statement Purpose
This statement provides a record of all unrealised revenue gains/losses for the current year. The statement allows recognition of domestic or foreign gains and loss specific to a particular investment and it also distinguishes between TOFA and non TOFA investments.
Data Flow
Unrealised income gains/losses for the year should be manually input to determine the total unrealised net income gain/loss for the income year.
The total unrealised income gain/loss information from this statement will automatically link to the
Statement of Unrealised Income
.Explanation of Fields
Deferred Gain
– The 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
– The unrealised loss 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 negative.