At A3, show the total of your entity's capital gains, including any net capital gain from collectables.
Your entity may not have any of the following losses:
- current year capital losses
- prior year net capital losses, or
- capital losses transferred in.
In this case, transfer the amounts at A7 to A12 in part A3 to A to F in part E and continue from part F.
If your entity has one or more of these losses, read on.