This is the value, during the relevant period, of realised gains (losses) on the disposal of insurance portfolios.This item does not include foreign currency gains (losses) that occur due to the currency translation of the portfolios during the period.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).