Module 16: Retained Earnings and Distributable Profits

Question 1

Unrealised loss

Answer 1

Fair value gains on investment properties and revaluation decreases that cancel out a previous unrealised revaluation increase

Question 2

Profits available for distribution

Answer 2

Accumulated realised profits less accumulated realised losses

Question 3

Unrealised if

Answer 3

No cash, not settled in cash and unlikely to be transferred to cash