This is the value, during the relevant period, of realised and unrealised capital gains/losses associated with the entity's investment in investment property assets as defined by the Australian Accounting Standards.Capital gains/losses are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant annual period, then any gains or losses recognised as the difference between the acquisition cost of the asset and the market value are unrealised. 

AASB140