FSA: realized and unrealized gain/loss

when calculate unrealized gain/loss, it takes net change of MVA. why not use year-end holding at cost- year-end holding at market - realized gain/loses? Thanks.

Year-end holdings at cost may not be the same as year-beginning holdings at cost if the company decides to add additional investments to its portfolio. Your equation may be correct if there had been no changes in investment composition during the year. Maybe I am wrong.

Waht he said.

My eyes are crossed as I just got done with a 5 hr FSA stretch… hope this example sheds some light on your question. If it doesn’t I applogize as I have been up way too long… 2003 2004 2005 Cost 14,000 11,200 30,000 YE Mkt 13,000 8,400 30,000 MVA -1000 -2800 3600 MVA change -1000 -1800 6400 So unrealized gain or loss is the “MVA change” column. As a safety tip i would suggest writing these calculations out under and data given on an item set so no easy points are missed.