Value Gain definition
Value Gain in the above table means the gross return of holding a property. (Net returns to investors are not shown as such returns will vary depending on how long an investor holds their investment as well as the terms of the investment vehicle.)
Examples of Value Gain in a sentence
Solution Dates Journal Entry Amount Amount 15/3/2015 Investment A/c Dr. 10,200 To Bank 10,200 31/3/2015 Investment A/c Dr. 1,800 To Fair Value Gain A/c 1,800 31/3/2015 Fair Value Gain A/c Dr. 1,800 To OCI A/c 1,800 31/3/2015 OCI A/c Dr. 1,800 To Fair Value Reserve A/c 1,800 Illustration 9 (Financial Asset Accounted as Amortized Cost) A Company lends `100 lacs to another company @ 12% p.a. interest on 1/4/2015.