The summary computation below is provided for illustrative purposes only. Attention should be paid to the detailed commentary at ¶783-360ff.




Starting point (`total comprehensive income for the period' or equivalent amount; see ¶783-360)


Capital items (see ¶783-370):

Add/deduct profits, gains or losses falling under the heading `net capital gains/losses' in the IMA SORP applying to AIFs as if it applied to the fund


Where not adjusted for above:

Add expenses directly related to the acquisition or disposal of investments


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