Label: |
Realised Gains (Losses) - Units in Trusts |
Concept Guidance: |
This is the value, during the relevant period, of realised gains (losses) on holdings of units in trusts or other management investment vehicles.For the purpose of this item exclude foreign currency gains (losses) that occur due to the currency translation.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 period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses).
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