Default
In the standard procedure, capital gains and losses are calculated on a net costs basis. This means that all secondary transaction costs, such as brokerage fees, stamp duty, stock exchange fees etc., as well as accrued interest that is paid or received, are included in the calculation.
Alternatives
- Accrued interest shown separately
The accrued interest that is paid or received is separated out from the total acquisition and selling costs and shown separately in the Income section of the report. - Gross basis
The calculation of gains and losses is based on gross prices, i.e. excluding secondary transaction costs.