Investment Summary Report

August 19, 2026 29 views admin

Investment Summary Report — Complete User Guide — Two Accounts Web

A comprehensive, report-centric guide covering how a user reaches Reports > Investment Summary, every field on the report, how the figures are calculated and validated against the system’s accounting engine, and how the report complies with accounting regulations.

What Is the Investment Summary Report?
Prerequisites Before You Can Run It
Enabling the Report via the Customize Menu
Related Configuration in Settings
Creating the Report — 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 Summary Report?

The Investment Summary is a reporting screen that produces a dated snapshot of every investment position held by the business, as at a date you choose. For each investment it shows the number of units held, the weighted average cost per unit, the total cost invested, and — whenever a current market price is available — the market value and the unrealized gain or loss.

One-line summary: “What do we own, what did it cost, and what is it worth today?” The report is a point-in-time (as-at a date) view and is read-only. It does not post or change any accounting entry by itself.

Key characteristics of this report:

It is a point-in-time snapshot — you provide a date and the report shows positions as at that date.
It is an investment-position report, not a revaluation or a gains-only report. Each of those is a separate report (Realized Investment Gains Summary, Unrealized Investment Gains Summary, Investment Revaluation Worksheet).
It is not a general ledger or trial balance report — it presents only lines that are classified as investment positions.

2. Prerequisites Before You Can Run It

Before the report is meaningful, the following must be in place:

The Investments tab must be enabled from the Customize Menu (otherwise the report does not appear). See Section 3.
At least one Investment must have been created (with a name; an optional code; optionally linked to an investment Control Account).
The investments must have quantity and cost records, which come from any combination of:
- Opening balances entered under Settings > Opening Balances (a quantity must be supplied for the position to be tracked),
- Purchases recorded on Receipts/Payments or Journal Entries on the investment account,
- Sales recorded with a negative quantity on Receipts/Payments or Journal Entries.
To see the market-value columns, at least one investment must have a Market Price recorded under Settings > Investment Market Prices, dated on or before the report date.

The Investment Summary report lives under the Reports navigation area, within the Investments category. Its visibility is tied to the Investments tab being switched on from the navigation-bar customize control.

Open the Customize Menu (the customize button on the top-right of the navigation bar).
Find the “Investments” switch in the list of available areas.
Toggle it to Visible / On.
An optional child switch, “Investment Revaluations”, can also be turned on if you intend to use revaluation-based reports (Unrealized Investment Gains Summary and the Investment Revaluation Worksheet).
Important: The Investment Summary report itself becomes visible once the Investments area is enabled. The Investment Revaluations area controls a different set of reports. If Investments is switched off, the Investment Summary report is hidden from the Reports page.
Click Save or Apply.

After enabling, you will find Investment Summary listed under the Reports area (grouped with other investment reports) alongside:

Realized Investment Gains (Losses) — gains/losses from sales,
Unrealized Investment Gains (Losses) — gains/losses from revaluations,
Investment Revaluation Worksheet — the interactive revaluation tool.

4.1 Investment Control Account

Where: Settings > Control Accounts, or created when the first Investment is added.

The report includes only positions that sit on investment accounts — either the built-in “Investments, at cost” account or a custom Control Account for Investments. The investment’s Control Account field decides which line the position is grouped under; if none is chosen the default “Investments, at cost” account is used. Both are treated identically by this report.

4.2 Chart of Accounts Settings

Where: Settings > Chart of Accounts.

The investment-related accounts can be renamed, re-grouped, or repositioned or created custom account. Because the report reads positions from these accounts, changing how they are named or grouped changes how the same underlying data is presented elsewhere (Balance Sheet, Trial Balance, General Ledger) but does not alter the investment position figures shown on this report.

4.3 Investment Market Prices

Where: Settings > Investment Market Prices.

Each market-price record contains:

Field	Purpose in this report
Date	Only market prices dated on or before the report’s date qualify for the snapshot.
Investment	The investment to which the price applies; the report combines this price with that investment’s quantity.
Currency	If the investment is priced in a foreign currency, the price is first converted to the base currency.
Market Price	The price per unit; carried into the report’s Market Price column.
Exchange Rate (+ Inverse)	Convert foreign-currency prices to the base currency (multiply normally, or divide if flagged inverse).

4.4 Opening Balances for Investments

Where: Settings > Opening Balances.

To carry forward an investment position you add an opening balance on an investment account and, crucially, enter the Quantity held. A zero quantity means the monetary opening amount still posts to the general ledger but the investment position does not accumulate units in this report’s Quantity column.

5. Creating the Report — Step by Step

Ensure the Investments area is enabled (Section 3).
Open the Reports area from the navigation bar.
Scroll to the Investments category and select “Investment Summary.”
The system shows the list of previously created Investment Summary reports (each identified mainly by its date).
Click the “New Report” button.
Enter the Date — the as-at date of the snapshot (required).
Optionally enter a Footer — a free-text note printed at the bottom of the report.
Save. The new report is added to the list, ordered by its date.
Open (View) the report to display the position table computed as at that date.

Re-running: To view the positions at a different date, create a new report with that date. The report is generated from live ledger data at open time, so it always reflects the most current records up to its own date.

6. Field-by-Field Guide

6.1 Fields You Set When Creating the Report

Field	Type	Required	Description
Date	Date	Yes	The “as at” date of the snapshot. All quantities, costs, and market prices are measured as at this date. It appears in the report header as “As at {date}.”
Footer	Long text	No	An optional free-text note displayed at the bottom of the report (e.g., a sign-off, a policy note, or the valuation basis used).

Note: The report requires no further user-entered fields. All other figures are calculated automatically from the general ledger and market-price records. (Historically, market prices could be entered directly on the report itself; that entry method is no longer used, and market prices should be maintained under Settings > Investment Market Prices.)

6.2 Columns Shown on the Report

The report is a table with a 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.	From the Investment record; rows are listed in code-and-name order. Investments with a zero quantity at the report date are omitted.
Qty	Total units (shares, bonds, or units) held as at the report date.	The running quantity from all investment-account transactions dated on or before the report date. (See Section 7.1.)
Average Cost	Weighted average cost per unit.	Total Cost ÷ Qty, rounded to the base currency’s decimals. (See Section 7.2.)
Total Cost	Total cost basis of the position.	The running cost balance of the investment account after automatic cost adjustments, dated on or before the report date. (See Section 7.2.)
Market Price	Market price per unit, in base currency.	From the investment’s market-price record dated on or before the report date, currency-converted if applicable. (See Section 7.3.)
Market Value	Total market value of the position.	Quantity × Market Price, rounded to base currency decimals. (See Section 7.3.)
Unrealized Gains	Unrealized gain or loss on the position.	Market Value − Total Cost. Positive = gain, negative = loss. (See Section 7.4.)

Column behaviour: The Market Price, Market Value, and Unrealized Gains columns appear on the report only when at least one investment has a market-price record dated on or before the report date. If no market prices exist at all, the report shows just Quantity, Average Cost, and Total Cost. If a market price exists for some investments but not others, the columns are present for all rows but the price/value/gain cells are left blank for investments that have no applicable price.

7. How Each Value Is Calculated

The report is generated by replaying the investment account’s transaction history up to the report date and applying the system’s investment position rules. The driving principle is the weighted average (moving average) cost method: every purchase raises both total cost and quantity, and every sale removes units at the prevailing average cost, with any difference versus sale proceeds recognized as a realized gain or loss in the profit and loss accounts.

7.1 Quantity

Qty (as at date) = sum of all unit quantities posted to the investment account on or before the date

Directions:
  Purchase / opening balance  ->  increases quantity (positive)
  Sale                        ->  decreases quantity (negative quantity entry)

Only rows whose resulting quantity is non-zero are listed. If the quantity has returned to zero, the investment is not shown.

7.2 Total Cost and Weighted Average Cost

Total Cost is the carrying cost balance of the position after the system’s automatic cost adjustments for any sales:

Total Cost (as at date) = opening balance + purchases - cost of units sold (as adjusted)
Average Cost            = Total Cost / Qty   (rounded to base-currency decimals)

When a sale occurs, the system works out the cost of the units sold using the average cost in force before the sale, and then:

reduces the investment account’s balance by that disposed cost, and
recognizes the real difference between sale proceeds and disposed cost as a realized gain or loss in the profit and loss statement (the realized gain part is not part of this report’s Total Cost).

Result: After this automatic adjustment, the Total Cost on this report equals the cost of the units still held — i.e., the position’s remaining cost basis. This is exactly what a weighted-average cost method is intended to produce.

7.3 Market Price and Market Value

Market Price   = price per unit from the investment's market-price record (date <= report date)
                 converted to base currency when a foreign currency is set.
                 Conversion:  (multiply) MarketPrice x ExchangeRate
                              (inverse)  MarketPrice / ExchangeRate
                 Rounded to base-currency decimals.

Market Value   = Qty x Market Price   (rounded to base-currency decimals)

7.4 Unrealized Gains

Unrealized Gains = Market Value - Total Cost
                   (positive = unrealized gain; negative = unrealized loss)

This mirrors the classic valuation model: the carried value (cost) compared to fair value (market value). The difference is the unrealized (paper) gain or loss.

7.5 Total Row

A Total row sums the numeric columns down the page — the total quantity, total cost, total market value, and total unrealized gains. Because Average Cost and Market Price are per-unit figures, they are not totalled.

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)
Market Prices (as at 30-Jun-2026)	ABC = 62.00 BDT/unit; XYZ = 225.00 BDT/unit

Transactions during the period (01-Jan-2026 to 30-Jun-2026):

Date	Type	Investment	Qty	Price/Unit	Total (Dr)
01-Jan-2026	Opening Balance	ABC Corp	1,000	50.00	50,000.00
01-Jan-2026	Opening Balance	XYZ Bonds	200	200.00	40,000.00
15-Mar-2026	Purchase (Payment)	ABC Corp	500	55.00	27,500.00
01-Apr-2026	Purchase (Payment)	XYZ Bonds	100	210.00	21,000.00
20-Jun-2026	Sale (Receipt)	ABC Corp	−300	60.00	−18,000.00 (Cr)
30-Jun-2026	Sale (Receipt)	XYZ Bonds	−50	220.00	−11,000.00 (Cr)

8.2 Step-by-Step Calculation Walkthrough

ABC Corporation Shares

Step	Calculation	Result
After opening balance and purchase	Cost = 50,000.00 + 27,500.00 = 77,500.00 Qty = 1,000 + 500 = 1,500 Avg cost = 77,500 ÷ 1,500 = 51.67	1,500 units @ 51.67 = 77,500.00
Sale on 20-Jun — cost of units sold	300 × 51.67 = 15,500.00	Cost sold: 15,500.00
Sale — realized gain (to P&L, not in this report)	Proceeds 18,000.00 − cost 15,500.00 = 2,500.00	Realized gain: 2,500.00
Remaining position	Cost = 77,500.00 − 15,500.00 = 62,000.00 Qty = 1,500 − 300 = 1,200 Avg cost = 62,000 ÷ 1,200 = 51.67	1,200 units @ 51.67 = 62,000.00
Market value (at 62.00)	1,200 × 62.00 = 74,400.00	Market value: 74,400.00
Unrealized gain	74,400.00 − 62,000.00 = 12,400.00	Unrealized gain: 12,400.00

XYZ 5% Bonds 2030

Step	Calculation	Result
After opening balance and purchase	Cost = 40,000.00 + 21,000.00 = 61,000.00 Qty = 200 + 100 = 300 Avg cost = 61,000 ÷ 300 = 203.33	300 units @ 203.33 = 61,000.00
Sale on 30-Jun — cost of units sold	50 × 203.33 = 10,166.67 (rounded)	Cost sold: 10,166.67
Sale — realized gain (to P&L, not in this report)	Proceeds 11,000.00 − cost 10,166.67 = 833.33	Realized gain: 833.33
Remaining position	Cost = 61,000.00 − 10,166.67 = 50,833.33 Qty = 300 − 50 = 250 Avg cost = 50,833.33 ÷ 250 = 203.33	250 units @ 203.33 = 50,833.33
Market value (at 225.00)	250 × 225.00 = 56,250.00	Market value: 56,250.00
Unrealized gain	56,250.00 − 50,833.33 = 5,416.67	Unrealized gain: 5,416.67

8.3 Report Output

Investment Summary — as at 30-Jun-2026

Investment	Qty	Avg Cost	Total Cost	Market Price	Market Value	Unrealized
ABC Corporation Shares	1,200	51.67	62,000.00	62.00	74,400.00	12,400.00
XYZ 5% Bonds 2030	250	203.33	50,833.33	225.00	56,250.00	5,416.67
Total			112,833.33		130,650.00	17,816.67

Verification of the totals:

Total Cost:     62,000.00 + 50,833.33 = 112,833.33
Market Value:   74,400.00 + 56,250.00 = 130,650.00
Unrealized:     12,400.00 +  5,416.67 =  17,816.67

Cross-check:    130,650.00 - 112,833.33 = 17,816.67  ✓  (Market Value = Total Cost + Unrealized)

Average Cost checks:
  ABC: 62,000.00 / 1,200 = 51.67  ✓
  XYZ: 50,833.33 / 250  = 203.33  ✓

Reading the output: On the report, Average Cost and Market Price are per-unit values (no totals), while Quantity, Total Cost, Market Value, and Unrealized Gains appear in the bold Total row. The unrealized total of 17,816.67 BDT represents the aggregate paper gain that would be recognized if these investments were revalued to market.

8.4 Foreign Currency Example

If an investment is priced in a foreign currency, its Market Price on the report is the foreign price converted to base currency, and the conversion follows the market-price record’s own exchange rate.

Extending the sample: ABC shares now have a market price of $62.00, with an exchange rate of 110.00 BDT/USD (not inverse), cost basis 62,000.00 BDT, and 1,200 shares.

Item	Calculation	Result
Market Price (converted)	$62.00 × 110.00	6,820.00 BDT/unit
Market Value	1,200 × 6,820.00	8,184,000.00 BDT
Unrealized Gain	8,184,000.00 − 62,000.00	8,122,000.00 BDT

FX treatment: Because equity investments are non-monetary items, the whole market-price movement (price and currency combined) flows through the investment gain/loss — there is no separate foreign-exchange line for this report. The conversion uses the market-price record’s exchange rate, not necessarily the general spot rate.

Missing exchange rate: If a market-price record has a foreign currency selected but no (or zero) exchange rate, the converted price cannot be computed. In that case the report shows blank Market Price, Market Value, and Unrealized Gains for that investment rather than a misleading zero. Always enter the exchange rate whenever a currency is selected on a market-price record.

9. Effects on the Rest of the System

The Investment Summary report is derived from ledger data — it does not create entries. Its real effect is as a validation and presentation layer, and it is closely linked to other investment reports and statements:

Area / Report	Relationship to Investment Summary
Balance Sheet	The Total Cost column is the carrying cost of investments as an asset. Combined with investment revaluations (a separate account), it forms the total investment carrying value presented on the Balance Sheet.
Realized Investment Gains (Losses)	The realized gains generated on sales (shown as the sale difference in the walkthrough) appear in this separate report and in the profit and loss statement — they are deliberately not part of this report’s Total Cost.
Unrealized Investment Gains (Losses)	This report’s Unrealized Gains column measures the same fair-value headroom that the Unrealized gains report and Revaluation Worksheet track over time (opening, period movement, closing).
Investment Revaluation Worksheet	The worksheet compares a position’s current carrying value against its market value — the same two numbers (cost and market value) this report presents side by side.
Cash Flow Statement	Investment purchases and sales (the transactions that move quantity and cost) are classified as Investing Activities. The unrealized gains here are non-cash and do not affect cash flow.
Trial Balance / General Ledger	The report’s quantities and costs reconcile to the investment accounts in the Trial Balance and General Ledger, making it a useful audit cross-check.

Note: The most important consequence to be aware of is that the report’s Total Cost is the cost basis. Any later revaluation to market creates a separate market-value-increment account and an unrealized P&L entry; that incremental amount is not folded back into this report’s Total Cost, keeping the report a pure cost-position view. This separation is deliberate and aids audit transparency.

10. Behaviour Nuances and Cautions

Market prices drive the market-value columns. Without at least one market-price record dated on or before the report date, the report shows only Quantity, Average Cost, and Total Cost.
Zero positions are hidden. An investment whose quantity is zero at the report date is omitted from the output.
Same-day sales after purchases. On a given date, purchases are processed before sales so that the average cost used for a disposal already includes that day’s purchases (within the report mechanism’s ordering).
Fully disposed positions. When the entire quantity of an investment is sold, the remaining cost becomes zero and the investment drops out of the report.
Opening balances need a quantity. An opening balance with a zero quantity still posts its monetary amount to the ledger but contributes no units to the quantity — so be careful to enter quantity on opening balances for investments you want to track in quantity terms.
The report is a snapshot. It reflects records as at its date. Create a new report (new date) to see a different point in time.
Not a posting tool. This report never changes accounting data; it only displays it. Any adjustment (a revaluation, a correction) must be made through the normal entry screens, not here.

11. Accounting Regulation Compliance

The calculation model behind the Investment Summary report is consistent with the main accounting frameworks for financial instruments. The key alignments:

11.1 Classification and Measurement — IFRS 9

Requirement: Financial assets are measured, broadly, at amortised cost, fair value through other comprehensive income, or fair value through profit or loss (FVTPL), depending on the business model and cash-flow characteristics. Equity and other non-debt investments are typically measured at fair value.

Alignment: The report clearly separates cost (Total Cost / Average Cost) from fair value (Market Price / Market Value) and quantifies the difference as Unrealized Gains. This directly supports fair-value measurement and identifies the amount that would be recognized through profit or loss under FVTPL. Realized gains on sales are handled separately and consistently with IFRS 9’s derecognition rules.

11.2 Presentation — IAS 32 and IAS 1

Requirement: Financial assets must be presented appropriately within assets, and relevant line items presented separately on the face of the financial statements.

Alignment: Investments are presented as a distinct asset line (via the investment control account), and cost is shown separately from any market-value adjustment — providing the disaggregated, transparent presentation IAS 1 requires.

11.3 Fair Value Measurement — IFRS 13

Requirement: Fair value should be measured using market-based (Level 1) inputs where available.

Alignment: The Market Price is taken from user-entered market quotations (Level 1 inputs). The report measures Market Value directly from that price, avoiding book-value estimates where an observable market price exists.

11.4 Statement of Cash Flows — IAS 7

Requirement: Investing activities include the acquisition and disposal of long-term assets and other investments.

Alignment: The buy/sell transactions that feed this report are classified as Investing Activities in the Cash Flow Statement. The unrealized gains in this report are non-cash and do not inflate operating cash flow, consistent with IAS 7’s treatment of fair-value changes.

11.5 Effects of Changes in Foreign Exchange Rates — IAS 21

Requirement: Non-monetary items (such as investments in equity instruments) are re-measured using historical cost at the original exchange rate; fair-value changes, including any currency effect, are recognized together.

Alignment: The report converts foreign-currency market prices into the base currency and does not split out a separate foreign-exchange gain — the entire movement flows through the investment gain. This matches the non-monetary treatment of equity investments under IAS 21.

11.6 Cost Basis Method

Weighted / moving average cost is a recognized cost-flow method used when investments are not reliably measurable separately (e.g., fungible units like shares or bonds). The average cost is recalculated after every purchase and disposal, producing a defensible cost basis that ties to the ledger. This is consistent with common practice under both IFRS and local GAAP for investment tracking prior to any fair-value election.

Best practice reminder: For audited fair-value presentation, keep market prices current, ensure opening-balance quantities are entered, and run the Investment Revaluation Worksheet/Unrealized gains reports alongside this cost summary so that the cost position and the fair-value position tell one consistent story.

Not a valuation settlement: This report is informational only. It does not itself record a revaluation or a realized gain. To recognize unrealized or realized gains in the accounts you must post the appropriate investment revaluation or sale transaction through the normal entry screens.

End of Investment Summary Report Guide