Investment portfolio

An Investment portfolio is the collection of financial assets your business holds outside its day‑to‑day trading. It can include shares, bonds, funds or cash‑equivalent products. In the accounts, these are recorded as assets, and any interest, dividends, fees and gains or losses are shown separately from sales income.

Portfolios are usually split by how long you plan to hold the assets (short‑term vs long‑term) and how they are measured in the books. Gains can be realised (when you sell) or unrealised (market movement), and foreign assets may also bring currency effects.

Key points to track:

• What assets you hold and who the providers are.
• The purpose and expected holding period (trading vs long‑term investment).
• How each asset is valued in the accounts and how often you update values.
• Income received (interest, dividends) and all related fees.
• Realised and unrealised gains or losses, including any currency impacts.