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Unrealized Gain - abbas_chinikham - 04-20-2011

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

- Dard - 04-20-2011

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.

- abbas_chinikham - 04-21-2011

Thanks for the reply!!

Can you please provide official links for the same..

- Dard - 04-21-2011

Please refer to IAS 39.

- abbas_chinikham - 04-28-2011

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 ?