Capital gains
Introduction
This section of the report provides information about capital gains and losses. It shows the state of your investments at different points in time as defined in the snapshots.
Warning
There are multiple ways to calculate capital gains or losses. In general users own shares that they have bought at different prices over time. There are different rules in different countries to determine which shares are considered to be sold when you dispose of shares of an investment:
- FIFO: Units from earliest transactions are selected
- LIFO: Units from latest transactions are selected
- Average: The average units cost of the whole pool is considered.
Also many additional rules or conditions may apply and make the situation even more complicated. For example some countries apply different rates of tax on capital gains depending on the time period during which investments have been owned. Also the rules may have changed over time, and different types of rules may apply to investments that have been made at different times. Hence you should not assume that the amount of capital gains calculated by this program can be directly used in your tax return. Currently this program implements the “average cost booking” method, and this is the method used to determine capital gains or losses in the United-Kingdom. But it does not implement any condition for particular cases (such as the 30 day rule). Hence you must keep in mind that the country in which you pay taxes may use a different way to determine capital gains or losses.
Realised gains and losses
This table shows the calculated capital gain or capital loss you made each time you sold an asset. If you sold an asset for more than what you paid for (in nominal terms) then this is a gain and the number is positive. If you sold an asset for less than its cost, then you made a loss, and the gain is negative.
Capital gains and losses realised in taxable accounts
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| TaxYear | Transaction | TaxScope | Asset | Date | Units | CostOfPartSold | NetSaleAmount | RealisedGains |
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| 2024-2025 | GBULNGOLD020 | GIA | GOLD | 2024-05-04 | -50.000000 | 2389.38 | 3016.24 | 626.87 |
| 2024-2025 | SIGIAVEVE004 | GIA | VEVE | 2024-11-15 | -54.000000 | 3437.47 | 3073.80 | -363.67 |
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Total gains or losses per tax year
This table shows the total amount of capital gains or losses you have realised (or cristalised) each tax year. This is calculated by adding up all the gains and losses realised throughout a tax year.
Total capital gains or losses realised per tax year
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| TaxYear | RealisedGains |
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| 2022-2023 | 0.00 |
| 2023-2024 | 0.00 |
| 2024-2025 | 263.20 |
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Potential gains or lesses:
This table shows the amount of potential (or latent) gains or losses you made on all investments that you still own for each snapshot:
Latent capital gains and losses per holding
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| Account | Asset | Holding | 2023-12-31 | 2024-03-31 | 2024-06-30 | 2024-09-30 | 2024-12-31 |
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| GBULN | GOLD | GBULN-GOLD | 681.07 | 1321.95 | 1023.55 | 1420.57 | 1697.89 |
| SIGIA | VEVE | SIGIA-VEVE | 0.00 | 0.00 | 0.00 | 780.57 | 1654.43 |
| SIISA | VHYL | SIISA-VHYL | 152.87 | 1777.11 | 1995.88 | 2744.44 | 2861.83 |
| GSIPP | PHGP | GSIPP-PHGP | 169.55 | 518.99 | 764.84 | 1410.24 | 1396.45 |
| GSIPP | VHYL | GSIPP-VHYL | 419.23 | 1166.84 | 1053.00 | 1287.02 | 1340.15 |
| GSIPP | VWRD | GSIPP-VWRD | 0.00 | 490.79 | 861.50 | 1948.77 | 2487.53 |
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