Realized Gain/Loss

Realized Gain/Loss
Funds that recognize Currency Gain/Loss (TD-SD Gain/Loss)
Type
Calculation
Currency Gain/Loss on security settlement, FX and income received:
1. For currency coming into the fund:
2. For currency going out of the fund:
This gain/loss measures the change in value due to exchange rate fluctuation between the Trade Date of a transaction and the Settlement Date of a transaction.


1. Local amount/SD exchange rate) - (Local amount/TD exchange rate)
2. (Local amount/TD exchange rate) - (Local amount/SD exchange rate)
Disposal of Currency Gain/Loss:
This gain/loss measures the change in value of the currency due to the exchange rate fluctuation between the settlement date exchange rate of the transaction which created the original cost of the currency coming into the fund and the settlement date exchange rate of the transaction which cause the currency to leave the fund.
(Local amount/SD exchange rate) - (Local amount/Original exchange rate)
Security Gain/Loss
This measures the local price a security was purchased at and the local price at which the security was sold.
Local sell proceeds - Local cost for original buy
Currency Gain/Loss on sell of security:
This measures the exchange rate fluctuation of the value of the original buy amount of a security compared to the value of the original buy amount on the date of the sell.
(Original local cost of the security/TD sell exchange rate) - (Original local cost of the security/original TD buy exchange rate)
Funds that do not recognize Currency Gain/Loss (TD-SD Gain/Loss)
Type
Calculation
Currency Gain/Loss on security settlement, FX and income received:
This is not used
Disposal of Currency Gain/Loss:
This gain/loss measures the change in value of the currency due to the exchange rate fluctuation between the exchange rate of the trade date of the transaction which created the original cost of the currency coming into the fund and the exchange rate on the trade date of the transaction which cause the currency to leave the fund.
(Local amount/TD exchange rate) - (Local amount/Original exchange rate)
Security Gain/Loss
This measures the local price change of a security between the price at which it was purchased and the price at which it was sold.
Local sell proceeds - Local cost for original buy
Currency Gain/Loss on sell of security:
This measures the exchange rate fluctuation of the value of the original buy amount of a security compared to the value of the original buy amount on the date of the sell.
(Original local cost of the security/TD sell exchange rate) - (Original local cost of the security/original TD buy exchange rate)