⚠️ Disclaimer for Back office reports

1. Corporate Actions Not Included
    Bonus issues, stock splits, demergers, IPOs, mutual funds, and off-market transfers may be excluded from certain reports.
2. FIFO Method : Profits and losses are calculated using the First In, First Out (FIFO) method.
3. Valuation of Trades
   • Buy & Sell values include brokerage.
   • Taxes and other charges are shown separately.
4. Open Positions
   • Unsold equity holdings and open derivative positions are shown under “Open Qty” and “Open Value.”
   • These are valued at the closing price of the report date.
5. Missing trade Details
   • If no matching buy exists (e.g., IPO allotment or off-market transfer), the quantity is reflected under “Realized Qty.”
   • This may affect the accuracy of the P&L.
   • The Capital gain loss report does not include off-market transactions, purchases made before November 11, 2012, IPO credits, or corporate actions such as bonuses and rights issues.
   • These excluded transactions may appear in the Annual Information Statement (AIS), potentially causing discrepancies with the CGL report.
   • To ensure accurate reporting, stocks acquired via non-market trades can be manually added using the 'Manage Stocks' option in the Portfolio Report.
6. Disclaimer on Accuracy : Data has been compiled with care, but should be independently verified before use for tax filing or audits.
7. Limitation of Liability
   • Variations may arise due to treatment of corporate actions or off-market trades.
   • Navia shall not be liable for any losses, errors, or legal implications arising from reliance on this report.