We can estimate this independently using the changes in ocean heat content over the last decade or so (roughly equal to the
current radiative imbalance) of ~ 0.7 W / m2, implying that this «
unrealised» forcing will lead to another 0.7 × 0.75 ºC — i.e. 0.5 ºC.
A scheme of concern involves causing an asset (with large
unrealised capital gains) to form part of a fund's segregated
current pension asset pool before the pre-commencement period, and then causing it to revert to accumulation phase during the pre-commencement period by making the choice; the question will then be the purposes for which these steps were undertaken.