Realised Capital Gain/(Loss)
All realised capital gains (losses) on all vehicle assets and liabilities, accounted for directly through the income statement of the vehicle. Sum of #5.11.1 and #5.11.2.
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Realised Investment Property Gain/(Loss)
See instruction and definition of #5.11.
Realised Non-Property Gain/(Loss)
See instruction and definition of #5.11.
Other Items Not Presented Above
Items not captured in the lines above due to specific events, eg discontinued operations. Provide explanation in the comment box.
Total Net Result
Sum of #5.6 to #5.12. Reflects the net result in the income statement of the vehicle according to its accounting standards.
Minority share - total result
Part of the total results of the non-controlling interest of underlying vehicles.
Total result attributable to the investors
#5.13 less #5.14. Reflects the net result in the income statement for the investors of the vehicle according to its accounting standards.
Other Gain/(Loss) Directly Accounted for in Equity
Other gain/losses directly accounted for in equity, such as CTA, hedging reserves.
Minority share in the other gain/(loss) directly accounted for in equity
Part of the other gain/losses of the non-controlling interest of underlying vehicles.
Other Gain/(Loss) Directly Accounted for in Equity attributed to the investors of the vehicle
This includes among others the unrealised revaluation of all assets and liabilities held in a currency other than the vehicle's functional currency (CTA), valuation changes of ...