Foreign Funds UK Reporting Transparent funds: dividend distributions

I own a couple of swiss ETFs. They are have UK reporting status as transparent funds and distribute dividends. I receive reports with the relevant income (classified as dividend, interest, etc) over the relevant reporting period. I assume I report this income on the "fund distribution date" date 6 months after the end of the reporting period. However during the relevant reporting period, the funds also distributed dividends. How do I incorporate the dividends with the income reported on the "fund distribution date". a) Do I just reduce dividends by the amount distributed by the fund during the relevant period? b) Which exchange rates do I use given the exchange rate on the actual dividend date is different from that on the "fund distribution date" for the relevant period.

Hi,
Please refer to guidance at HS265 Offshore funds
Thank you.