Unrealized Gain

[abbas_chinikham]

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]

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]

Thanks for the reply!!

Can you please provide official links for the same..

[Dard]

Please refer to IAS 39.

[abbas_chinikham]

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 ?