I worked in the UK for several years, and as a result I have a pension fund there which I declare on a FBAR and my Form 8938 as an "Other Foreign Financial Asset". This year it has increased in value by ~$3k, and I want to know where to declare this gain? This is so I can fill in the box on the 8938 (Part III, Line 1). I haven't been paid anything out of the account.
