Capital Gains/Losses on overseas shares and funds

How are capital gains and losses on overseas shares, ETFs and unit trust funds treated and reported (e.g. those domiciled in Ireland, Gurnsey, Holland etc)? If there is no foreign tax involved and all are qualified for UK reporting where required, are entries on SA106 required? Are they included on SA108 alongside UK gains/losses? Can foreign losses be offset against UK gains? The help on page FN1 says not to use the foreign pages for the disposal of assets (does that cover the above or physical assets?), however box 52 help, gains on disposals of holdings in offshare funds seems to suggest they should be.

Hi,
Gains and losses are reported on SA108 or the capital gains section of the online return.  
You would also complete SA106 or the foreign section online, if you plan to claim a foreign tax credit relief.
Thank you.