This item concerns the reduction in a capital gain or capital loss where Subdivision 768-G of the ITAA 1997 applies. If a company held a voting interest of at least 10% in a foreign company and held that interest for a continuous period of at least 12 months in the two years before the specified CGT event it may be entitled to use this measure. If this measure applies, the relevant item(s) at 12a or 12b must be completed. If a capital gain was reduced in accordance with Subdivision 768-G write the amount of the reduction at item 12a. If a capital loss is reduced in accordance with Subdivision 768-G write the amount of the capital loss that may be utilised or carried forward at item 12b.