Accountancy Forum

I was looking at different annual statement.
In calculation of "Net Unrealised Appreciation in Fair Value of Securities CLassified as Held For Trading", I am unable to understand the "Realised on Disposal During the Year"

Does this mean Capital Gain during

Subsequent difference in fair value of held for trading financial instruments is taken to SOCI directly, hence it it is realised. Please cite the full paragraph.

Thanks for the reply!!

Can you please provide official links for the same..

Please refer to IAS 39.

My problem of Unrealized Gain was related to Shares (Stock Exchange).

I read different articles of IAS-39 but couldn't understand.

Please provide examples to calculate unrealized gain/loss on shares on monthly basis ?