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. The statement allows recognition of prior year domestic or foreign gains/loss specific to a particular investment and it also distinguishes between TOFA and non TOFA investments.
Data Flow
This statement will allow 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 and 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 negative.