Insurance
Equity Sold — Realized Gain
Selling shares from the investment portfolio at above their carrying value.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash / Bank | Asset (+) | 85,000.00 | - |
| Investment Securities — Equities | Asset (-) | - | 70,000.00 |
| Realized Gain on Investment | Revenue (+) | - | 15,000.00 |
💡 Accountant's Note
Realized gains are recognized on disposal. For FVTPL equity, this has already been partially reflected in prior fair value adjustments. The realized gain is the actual cash-out less book value.
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