Investment Revaluation Worksheet — Complete User Guide — Two Accounts Web
A comprehensive, report-centric guide covering how a user reaches Reports > Investment Revaluation Worksheet, every field on the report, how the figures are calculated from the ledgers current carrying values and market prices, and how the worksheet both validates and drives the fair-value revaluation process under the accounting framework.
Table of Contents
- What Is the Investment Revaluation Worksheet?
- Prerequisites Before You Can Run It
- Enabling the Report via the Customize Menu
- Related Configuration in Settings
- Creating the Worksheet — Step by Step
- Field-by-Field Guide
- How Each Value Is Calculated
- Sample Data and Output
- Effects on the Rest of the System
- Behaviour Nuances and Cautions
- Accounting Regulation Compliance
1. What Is the Investment Revaluation Worksheet?
The Investment Revaluation Worksheet is an interactive report that compares the current carrying value of each investment (cost plus any revaluations already posted) with the value implied by the current market price. Where the two differ, the worksheet shows the difference as an unrealized gain or loss and offers a one-click way to create a fully pre-populated Investment Revaluation entry that brings the investment to market value in the accounts.
The worksheet answers the question: “What would the investment revaluation be if we marked every holding to today’s market price?” — and then lets you post exactly that adjustment.
- It is a report that validates carrying values against market prices (a valuation worksheet for review).
- It is a work engine that creates a ready-to-save Investment Revaluation entry from its own calculated figures, so the numbers you review are the numbers you post.
Key characteristics of this report:
- It is a point-in-time report — you choose a date and the positions are valued as at that date.
- It is a read-only worksheet — displaying the worksheet changes nothing. The only way to record a change is through the New Investment Revaluation action it offers, which opens a posting form for you to save.
- It closes the loop between cost (Investment Summary), realized results (Realized Investment Gains), and unrealized fair-value adjustments (Unrealized Investment Gains report).
2. Prerequisites Before You Can Run It
- The Investments area, and its child area Investment Revaluations, must be enabled from the Customize Menu. Without these the worksheet does not appear. See Section 3.
- At least one Investment must exist with a tracked position — a quantity and a cost basis built from opening balances, purchases, and any disposals.
- Each investment to be valued needs a market price record under Settings > Investment Market Prices, dated on or before the worksheet date.
- The two revaluation system accounts must exist: the Balance Sheet Investments, market value increment account (created on the first revaluation) and the Profit and Loss Unrealized investment gains (losses) account.
3. Enabling the Report via the Customize Menu
The Investment Revaluation Worksheet sits under the Reports area, within the Investment Revaluations category, and its visibility follows that area’s switch.
- Open the Customize Menu (the customize button on the top-right of the navigation bar).
- Find the “Investments” switch and toggle it to Visible / On.
- The “Investment Revaluations” child switch now appears — toggle it to Visible / On.
- Click Save or Apply.
4. Related Configuration in Settings
4.1 Cost and Control Accounts
Where: Settings > Control Accounts, or auto-created with the first investment.
The “Investments, at cost” (default) account or a custom Control Account for Investments holds the cost basis of each investment. This is the first component of the worksheet’s Current Value.
4.2 Market Value Increment Account
Where: Balance Sheet > Investments, market value increment (created on the first revaluation).
This Balance Sheet asset account accumulates all posted revaluation adjustments. Adding the balance of this account to the cost basis gives the investment’s full carrying value — the second component of the worksheet’s Current Value, and the account that is debited/credited when a revaluation gain/loss is posted.
4.3 Unrealized Gains and Losses Account
Where: Profit and Loss > Unrealized investment gains (losses) (created on the first revaluation).
This Profit and Loss account receives the offsetting amount when a revaluation is posted, recognizing the fair-value change as an unrealized gain (income) or loss (expense) in profit. The amounts the worksheet suggests are the amounts this account carries once the revaluation is saved.
4.4 Chart of Accounts Settings
Where: Settings > Chart of Accounts.
The revaluation-related accounts can be created, renamed or regrouped. Because the worksheet reads positions from these accounts, renaming them changes labels across reports but does not change the valuation arithmetic.
4.5 Investment Market Prices
Where: Settings > Investment Market Prices.
Each market-price record supplies:
| Field | Purpose on the worksheet |
|---|---|
| Date | Only prices dated on or before the worksheet date qualify for the valuation. |
| Investment | The investment being valued; the price is combined with that investment’s quantity. |
| Currency | If foreign, the price is first converted to the base currency before valuation. |
| Market Price (+ Exchange Rate / Inverse) | Becomes the worksheet’s Market Price column; conversion uses multiply (or divide when flagged inverse). |
5. Creating the Worksheet — Step by Step
- Ensure both the Investments and Investment Revaluations areas are enabled (Section 3).
- Open the Reports area from the navigation bar.
- Scroll to the Investment Revaluations category and select “Investment Revaluation Worksheet.”
- The system shows the list of previously generated worksheets (each identified by its date).
- Click the “New Report” button.
- Enter the Date — the valuation (as-at) date (required).
- Save. The worksheet is added to the list, ordered by its date.
- Open (View) the worksheet to see the valuation table as at that date.
- Review each investment’s Current Value, Quantity, Market Price, Recalculated Value, and Unrealized Gains.
- If any non-zero unrealized gains/losses exist, click “New Investment Revaluation” — the system opens a pre-populated Investment Revaluation entry (date set to the worksheet date, one line per affected investment with the calculated amount). Review and Save to post the fair-value adjustment.
6. Field-by-Field Guide
6.1 Fields You Set When Creating the Worksheet
| Field | Type | Required | Description |
|---|---|---|---|
| Date | Date | Yes | The as-at date of the valuation. All carrying values (ledger balances on or before this date) and market prices (dated on or before this date) are measured as at this date. It appears in the report header as “As at {date}.” |
6.2 Columns Shown on the Worksheet
The worksheet is a table with one row per investment and a Total row at the bottom.
| Column | Meaning | How it is derived |
|---|---|---|
| Investment | The name (with optional code) of the investment being valued. | From the Investment record; rows are listed in code-and-name order. Zero-balance positions are omitted. |
| Current Value | The investment’s present carrying value as at the worksheet date. | Cost basis plus any revaluations already posted up to the date (the ledger balance of the cost/control account plus the market-value-increment account). Clicking a value drills into the underlying transactions. (See Section 7.1.) |
| Qty | Total units held as at the worksheet date. | The running quantity from all investment-account transactions on or before the date. (See Section 7.2.) |
| Market Price | The applicable market price per unit, in base currency. | From the investment’s market-price record dated on or before the worksheet date, currency-converted if applicable. (See Section 7.3.) |
| Recalculated Value | What the investment would be worth at market. | Quantity × Market Price, rounded to base-currency decimals. (See Section 7.4.) |
| Unrealized Gains | The revaluation adjustment implied by market. | Recalculated Value − Current Value. Positive = gain, negative = loss. (See Section 7.5.) |
7. How Each Value Is Calculated
The worksheet is computed by taking, for each investment, its full ledger position (cost plus posted revaluations) up to the date, comparing it against the market price, and setting the difference as the revaluation suggestion.
7.1 Current Value
Current Value (as at date) =
Investment cost / control account balance (up to date)
+ Investments, market value increment account balance (up to date)
+ automatic cost adjustments from disposals
In words: carrying value = remaining cost basis + cumulative unrealized revaluations already bookedBefore the first revaluation, Current Value equals plain cost. After revaluations, it equals cost plus (or minus) those revaluation increments.
7.2 Quantity
Qty (as at date) = running total of unit quantities on the investment account up to the date
(purchases/opening balances increase; sales decrease)7.3 Market Price
Market Price = price per unit from the investment's market-price record (date <= worksheet date)
converted to base currency when a foreign currency is set
(multiply by the exchange rate, or divide when flagged inverse; rounded)7.4 Recalculated Value
Recalculated Value = Qty x Market Price (rounded to base-currency decimals)
This is the target fair value the investment would be carried at if revalued.7.5 Unrealized Gains
Unrealized Gains = Recalculated Value - Current Value
Positive => a gain is needed to bring carrying value up to market (revaluation increase)
Negative => a loss is needed to bring carrying value down to market (revaluation decrease)7.6 Suggested Revaluation
Every investment with a non-zero Unrealized Gains figure is gathered into a suggested revaluation. When there is at least one such investment, the worksheet shows a “New Investment Revaluation” button. Activating it opens the Investment Revaluation posting form already pre-filled with:
- Date = the worksheet date;
- one line per affected investment, each carrying the calculated Unrealized Gains amount.
You review (you may add a reference and description, and make any intended adjustment) and save. Saving posts one balanced general-ledger pair per line:
For a gain:
Dr Balance Sheet — Investments, market value increment [amount]
Cr Profit and Loss — Unrealized investment gains (losses) [amount]
(increases carrying value; recognizes unrealized income)
For a loss:
Dr Profit and Loss — Unrealized investment losses [amount]
Cr Balance Sheet — Investments, market value increment [amount]
(decreases carrying value; recognizes unrealized expense)
Each pair is equal and opposite => always balanced. ✓
8. Sample Data and Output
The base currency is BDT.
8.1 Sample Setup
| Item | Details |
|---|---|
| Base Currency | BDT (2 decimal places) |
| Investment 1 | ABC Corporation Shares (Code: ABC-001) |
| Investment 2 | XYZ 5% Bonds 2030 (Code: BOND-XYZ) |
| Worksheet Date | 30-Jun-2026 (before posting any revaluation) |
Positions built during the period (01-Jan-2026 to 30-Jun-2026):
| Investment | Cost basis | Qty held | Revaluations posted | Market Price (30-Jun) |
|---|---|---|---|---|
| ABC Corporation Shares | 62,000.00 | 1,200 | 0.00 | 62.00 |
| XYZ 5% Bonds 2030 | 50,833.33 | 250 | 0.00 | 225.00 |
(Recap of how ABC reached 1,200 @ 62,000.00: opening 1,000 @ 50,000.00, purchase 500 @ 27,500.00, sale of 300 with disposed cost 15,500.00. XYZ: opening 200 @ 40,000.00, purchase 100 @ 21,000.00, sale of 50 with disposed cost 10,166.67.)
8.2 Step-by-Step Calculation Walkthrough
ABC Corporation Shares
| Step | Calculation | Result |
|---|---|---|
| Current Value (no revaluation yet) | Cost basis only = 62,000.00 + 0.00 | 62,000.00 |
| Quantity | 1,000 + 500 − 300 | 1,200 |
| Market Price | From market-price record as at 30-Jun-2026 | 62.00 |
| Recalculated Value | 1,200 × 62.00 | 74,400.00 |
| Unrealized Gains | 74,400.00 − 62,000.00 | 12,400.00 |
XYZ 5% Bonds 2030
| Step | Calculation | Result |
|---|---|---|
| Current Value (no revaluation yet) | Cost basis only = 50,833.33 + 0.00 | 50,833.33 |
| Quantity | 200 + 100 − 50 | 250 |
| Market Price | From market-price record as at 30-Jun-2026 | 225.00 |
| Recalculated Value | 250 × 225.00 | 56,250.00 |
| Unrealized Gains | 56,250.00 − 50,833.33 | 5,416.67 |
8.3 Worksheet Output
Investment Revaluation Worksheet — as at 30-Jun-2026 (before posting the revaluation)
| Investment | Current Value | Qty | Market Price | Recalculated Value | Unrealized Gains |
|---|---|---|---|---|---|
| ABC Corporation Shares | 62,000.00 | 1,200 | 62.00 | 74,400.00 | 12,400.00 |
| XYZ 5% Bonds 2030 | 50,833.33 | 250 | 225.00 | 56,250.00 | 5,416.67 |
| Total | 130,650.00 | 17,816.67 | |||
Verification of the figures:
ABC: Current value = 62,000.00 (cost, no revaluation yet)
Recalculated = 62.00 x 1,200 = 74,400.00
Unrealized = 74,400.00 - 62,000.00 = 12,400.00 ✓
XYZ: Current value = 50,833.33 (cost, no revaluation yet)
Recalculated = 225.00 x 250 = 56,250.00
Unrealized = 56,250.00 - 50,833.33 = 5,416.67 ✓
Totals:
Recalculated = 74,400.00 + 56,250.00 = 130,650.00 ✓
Unrealized = 12,400.00 + 5,416.67 = 17,816.67 ✓
Cross-check: 130,650.00 - (62,000.00 + 50,833.33) = 17,816.67 ✓8.4 Creating the Pre-Populated Revaluation
Because both investments show non-zero unrealized gains, the worksheet offers the “New Investment Revaluation” button. Clicking it opens the Investment Revaluation posting form pre-filled as follows:
- Date: 30-Jun-2026
- Line — ABC Corporation Shares: 12,400.00 unrealized gain
- Line — XYZ 5% Bonds 2030: 5,416.67 unrealized gain
After you add a reference/description and save, the system posts (one balanced pair):
Dr Balance Sheet — Investments, market value increment 17,816.67
Cr Profit and Loss — Unrealized investment gains 17,816.67
(To record fair-value adjustment of investments to market as at 30-Jun-2026)
Debit 17,816.67 + Credit (17,816.67) = 0 ✓ balancedAfter posting, the ledger carrying values equal market:
| Investment | Cost | Market Value Increment | Total Carrying Value |
|---|---|---|---|
| ABC Corporation Shares | 62,000.00 | 12,400.00 | 74,400.00 |
| XYZ 5% Bonds 2030 | 50,833.33 | 5,416.67 | 56,250.00 |
| Total | 17,816.67 | 130,650.00 | |
8.5 Multi-Period Example
Extending into Year 2 (01-Jul-2026 to 30-Jun-2027) shows how previous revaluations flow into Current Value.
| Investment | Cost basis | Year 1 revaluation carried | Closing Qty | New Market Price |
|---|---|---|---|---|
| ABC Corporation Shares | 62,000.00 | 8,122,000.00 | 1,200 | 7,820.00 |
| XYZ 5% Bonds 2030 | 40,666.66 (after Year 2 sale of 50 bonds) |
5,416.67 | 200 | 235.00 |
ABC Corporation Shares
| Step | Calculation | Result |
|---|---|---|
| Current Value | 62,000.00 (cost) + 8,122,000.00 (revaluation) = 8,184,000.00 | 8,184,000.00 |
| Recalculated Value | 1,200 × 7,820.00 = 9,384,000.00 | 9,384,000.00 |
| Unrealized Gains | 9,384,000.00 − 8,184,000.00 | 1,200,000.00 |
XYZ 5% Bonds 2030
| Step | Calculation | Result |
|---|---|---|
| Current Value | 40,666.66 (cost) + 5,416.67 (revaluation) = 46,083.33 | 46,083.33 |
| Recalculated Value | 200 × 235.00 = 47,000.00 | 47,000.00 |
| Unrealized Gains | 47,000.00 − 46,083.33 | 916.67 |
Worksheet Output — as at 30-Jun-2027 (before posting the Year 2 revaluation):
| Investment | Current Value | Qty | Market Price | Recalculated Value | Unrealized Gains |
|---|---|---|---|---|---|
| ABC Corporation Shares | 8,184,000.00 | 1,200 | 7,820.00 | 9,384,000.00 | 1,200,000.00 |
| XYZ 5% Bonds 2030 | 46,083.33 | 200 | 235.00 | 47,000.00 | 916.67 |
| Total | 9,431,000.00 | 1,200,916.67 | |||
Verification:
ABC: Current = 62,000.00 + 8,122,000.00 = 8,184,000.00
Recalc = 1,200 x 7,820.00 = 9,384,000.00
Unreal = 9,384,000.00 - 8,184,000.00 = 1,200,000.00 ✓
XYZ: Current = 40,666.66 + 5,416.67 = 46,083.33
Recalc = 200 x 235.00 = 47,000.00
Unreal = 47,000.00 - 46,083.33 = 916.67 ✓
New Investment Revaluation would be pre-filled with ABC 1,200,000.00 and XYZ 916.67 ✓8.6 Already-Redesignated or Foreign-Currency Position
If ABC’s market price is recorded in a foreign currency (e.g., $62.00 at a rate of 110.00 BDT/USD), the converted market price becomes $62.00 × 110.00 = 6,820.00 BDT. Suppose the investment has already been revalued so its Current Value is 8,184,000.00 BDT:
| Investment | Current Value | Qty | Market Price | Recalculated Value | Unrealized Gains |
|---|---|---|---|---|---|
| ABC Corporation Shares | 8,184,000.00 | 1,200 | 6,820.00 | 8,184,000.00 | 0.00 |
9. Effects on the Rest of the System
The worksheet itself is derived and changes nothing; its impact happens when the pre-populated revaluation it builds is saved. That impact flows through the whole system:
| Area / Report | Relationship to the Worksheet |
|---|---|
| Investment Revaluations (posting screen) | The worksheet’s New Investment Revaluation button opens this screen pre-populated — the two are designed to work together: worksheet computes, revaluation posts. |
| Balance Sheet | Once posted, the market-value-increment account carries the revaluation, so total investment assets = cost + increment = market value. Until then, the worksheet shows the gap the Balance Sheet does not yet reflect. |
| Profit and Loss Statement | The unrealized gain/loss offset is recognized in the Unrealized investment gains (losses) account, affecting profit. |
| Unrealized Investment Gains (Losses) report | This report presents opening/period/closing unrealized balances — the “after” picture of what the worksheet suggests “now.” |
| Investment Summary | Shows the pure cost position (Total Cost) that the worksheet combines with the increment account to build Current Value. |
| Realized Investment Gains (Losses) | Unaffected by revaluation — realized gains use the cost basis. The worksheet’s valuations apply only to holdings, not to the disposal cost used for realized results. |
| Cash Flow Statement | Revaluations are non-cash and appear as no movement in cash flow; the underlying buy/sell cash flows remain under Investing Activities. |
| Trial Balance / General Ledger | Each saved revaluation posts two balanced general-ledger lines that reconcile to the increment and unrealized accounts in the Trial Balance. |
10. Behaviour Nuances and Cautions
- The worksheet is not a posting. Viewing or saving it changes no ledger balances. Only saving the Investment Revaluation it offers does.
- The button appears only when there is something to post. If all investments are already at market (zero unrealized gains), no “New Investment Revaluation” button is offered.
- Market prices must be current. The valuation uses the market-price record dated on or before the worksheet date; a missing or future-dated price yields blank value columns.
- Foreign-currency prices need an exchange rate. Without it the valuation is blank rather than a misleading zero.
- Current Value is carrying value, not cost. After earlier revaluations, Current Value includes those increments; the pure cost remains visible in the Investment Summary.
- Revaluation does not affect cost basis. The value increment occupies a separate account and is excluded from the weighted-average cost used for realized gains.
- Period point-in-time. The worksheet reflects data as at its date; create a new worksheet with a new date to re-valuate later.
- Zero rows are hidden. Investments with no position (zero quantity/balance) do not appear.
11. Accounting Regulation Compliance
The valuation model behind the worksheet is aligned with the accounting frameworks for fair-value measurement of financial instruments.
11.1 Fair Value Measurement — IFRS 13
Requirement: Fair value is the price that would be received to sell an asset in an orderly transaction; where observable, market prices (Level 1 inputs) are the preferred evidence of fair value; fair value must be measured at the reporting date.
Alignment: The worksheet uses user-entered market prices (observable Level 1 inputs) dated on or before the valuation date to compute Recalculated Value, and quantifies the adjustment to fair value as Unrealized Gains. This is exactly the mark-to-market discipline IFRS 13 expects for holdings measured at fair value.
11.2 Measurement Through Profit or Loss — IFRS 9
Requirement: Equity and many debt investments not qualifying for amortised cost or FVOCI are measured at fair value through profit or loss (FVTPL); changes in fair value are recognized in profit.
Alignment: The suggested adjustment passes the entire fair-value change to the Unrealized investment gains (losses) Profit and Loss account, consistent with FVTPL treatment, while carrying value on the Balance Sheet moves to market.
11.3 Presentation — IAS 32 and IAS 1
Requirement: Financial assets are presented appropriately, with cost and fair-value adjustments transparently reported.
Alignment: The worksheet keeps the cost basis and the market-value increment in separate accounts and shows both in its Current Value, providing the disaggregated, transparent presentation IAS 1 supports on the Balance Sheet.
11.4 Statement of Cash Flows — IAS 7
Requirement: Investing activities include acquisition and disposal of investments; non-cash changes must not be reported as cash flows.
Alignment: Revaluations are non-cash and do not appear as cash-flow movements, so the worksheet’s adjustments do not distort operating or investing cash flows.
11.5 Foreign Currency — IAS 21
Requirement: Non-monetary items (e.g., equity investments) measured at fair value are translated at the exchange rate transferrable for the measurement; the entire movement (price and currency) is recognized together.
Alignment: The worksheet converts foreign-currency market prices to the base currency using the market-price record’s own exchange rate and recognizes the whole change as unrealized gain/loss, without a separate foreign-exchange line — matching the non-monetary treatment of equity investments.
11.6 Realized vs. Unrealized Separation
Requirement: Reporting benefits when completed (realized) outcomes are kept distinct from fair-value changes on holdings that continue.
Alignment: The worksheet proposes only unrealized adjustments on holdings. Disposal results remain on the cost basis and appear in the Realized Investment Gains (Losses) report — the two never overlap in the same account, so there is no double counting and no fourth dimension lost.
End of Investment Revaluation Worksheet Guide