This report provides information on the current status of your investment portfolio, including unit cost, market value, income, total gain/loss, and percentage gain/loss. It also includes an IRR % calculation for open positions/lots. Please note that the XIRR calculation is not since inception, and the income column only shows dividends or interest earned for POA accounts.

Notes to reports

Unit cost = Total Invested Cost ÷ Outstanding Quantity

Market Value – This column is inclusive of Market value and accrued income

Income-For Stocks and MF, only dividend is considered as Income

Total Gain/Loss = Unrealized Gain/loss + Income

% Gain/Loss = (Total Gain/Loss ÷ Invested Cost) * 100

This report provides information on your open lots, which are investments that you currently hold and have not yet sold. It shows the unrealized gain/loss, which is the increase or decrease in the value of the investment since you purchased it. The report also displays the number of days held, which is the number of days since you purchased the investment for that lot.

Notes to reports

Unrealized gain/loss is an increase/decrease in the value of the investments. Unrealized Gain = Market Value – purchase cost

This report provides information on your transaction statement, including the transaction date and settlement date. The transaction date is the date when the transaction was recorded or happened. The settlement date is the date when the transaction got settled. For buy transactions, the settlement date is the same as the transaction date, while for sell transactions or redemptions, it is either T+2 or T+7, depending on when the units got reconciled. Settlement dates are applicable only for POA accounts. For non-POA accounts, the transaction date and settlement date are the same.

The Statement of Capital Gain/Loss provides information about the gains or losses made on investments held for different periods of time. The report categorizes investments as Short-Term (ST) or Long-Term (LT) and provides details such as Market Price, Indexed Cost, Effective Cost, Days Held, Realized Gain/Loss, and Effective Gain/Loss. The report also includes a summary table that shows the data for each quarter and the total for the financial year.

Notes to report

Short / Long Term-

For Listed Equity Stocks/Mutual Funds, ST is considered for units held less than 1 Year, else long term

For Bonds ST is considered as units held for less than 3 Years, else long term
For Unlisted Equity Shares/Private Equities, ST is considered as units held for less than 2 Years, else long term

Grandfathering

Click here to understand the terms grandfathering & indexation. (https://www.lgtindia.in/Glossary.html)

Effective Cost

Effective Cost is the net cost after considering Grandfathered price if grandfathering applies for that lot. Only applies for Equity Instruments

Indexed Cost

Cost Inflation index also called Capital gain index is used to calculate the indexed cost of acquisition for long-term capital gain tax.

Notes:

-Any gains/loss made as speculative income will be treated as Short Term Capital Gain/Loss as per FIFO basis. Buy Today Sell Tomorrow (BTST) Trades are captured as normal delivery trades, and capital gains are calculated as per FIFO.

-This statement is for information purposes only and should not be construed as official confirmation of any transaction/holdings/taxation. Please note that some data has been derived from sources that we believe to be reliable but the same cannot be guaranteed. While sufficient care has been taken to ensure accuracy of the statement, LGT Wealth India shall not be held responsible for any error herein. For view of the individual nature of tax consequences, investors are advised to consult his / her own professional tax advisor.

-In case of merged Mutual Fund schemes, if merger has taken place prior to AUM transfer then cost of acquisition of surviving scheme will be the NAV as on the date of merger and date of acquisition will be the date of merger (as the original cost and date is not provided by the AMC during change of broker code for transactions in such merged schemes), hence the gains in the report mey be incorrect due to unavailability of details from AMC.

– For mutual fund schemes where segregation of schemes is done, Registrar Transfer Agents (RTA’s) do not have share bifurcation of cost between original schemes and segregated schemes. As a result, the system does not show proper gains for the said segregated mutual fund schemes both original & segregated.

– If the acquisition details have not been provided for the inward stocks (Corpus IN), then we have recorded the transfer date and valuation of the stocks as on date of transfer date as acquisition details. The capital gains will then be accordingly computed (transfer date & transfer valuation will be considered as cost details) when these stocks will be sold.

A bank book statement is a summary reconciliation of banking and business activity that reconciles an entity’s bank account with its financial records. The statement outlines the deposits, withdrawals, and other activities affecting a bank and broker account for a specific period.

This report includes details about your dividends received and payable reconciliation statement for a specific period.

Notes to report

TDS amount is the difference between the 2 columns (receivable & received amounts) and doesn’t necessarily represent actual TDS amounts. For the actual TDS amount refer to the communication received from the receiver company and/or Form 26 AS on the income tax website.