Reasons For Movements In Balance Sheet Dimension This dimension categorises the reported data according to reasons for movements in the balance sheet. Realised Gain Or Loss The information reported is in relation to gains or losses as a result of the actual disposal or closure of an asset or liability. Unrealised Gains And Losses The information reported is in relation to the increments and decrements in value when assets or liabilities are revalued in the books of a business to reflect their current market price. Investment Revenue The information reported is in relation to total investment revenue in the form of income or distributions from investments including dividends, interest, trust distributions, or rental income. Net Transactions The information reported is in relation to the net of all acquisition and disposal transactions. Foreign Exchange Gains And Losses The information reported is in relation to changes in the value of investments as a result of unrealised and realised changes in currency exchange rates which are used to translate or value investments.