Unrealized Investment Gains (Losses) Report
Unrealized Investment Gains (Losses) Report — Complete User Guide — Two Accounts Web
A comprehensive, report-centric guide covering how a user reaches Reports > Unrealized Investment Gains (Losses), every field on the report, how each figure is calculated from the revaluation ledgers, and how the report complies with the fair-value accounting framework.
Table of Contents
- What Is the Unrealized Investment Gains (Losses) Report?
- Prerequisites Before You Can Run It
- Enabling the Report via the Customize Menu
- Related Configuration in Settings
- Creating the Report — Step by Step
- Field-by-Field Guide
- How Each Value Is Calculated
- Sample Data and Output
- Effects on the Rest of the System
- Behaviour Nuances and Cautions
- Accounting Regulation Compliance
1. What Is the Unrealized Investment Gains (Losses) Report?
The Unrealized Investment Gains (Losses) report shows, for each investment still held, the unrealized fair-value gains and losses that have been recognized through revaluation, broken into what existed before the period, what changed during the period, and the closing balance at the end of the period.
The report answers the question: “How much paper gain or loss have we booked on the investments we still hold, when did it arise, and what is the position at period end?”
Key characteristics of this report:
- It is a period-based report — you provide a From Date and a To Date.
- It is a movement statement — it reconciles the opening unrealized balance, the period’s increments/decrements, and the closing unrealized balance per investment.
- It is a carrying-value report — it pairs each investment’s total carrying value (cost plus revaluations) with its pure cost, and derives unrealized results from that difference.
- It is read-only — it never posts anything itself; it reports on revaluation entries posted through the Investment Revaluation process.
2. Prerequisites Before You Can Run It
- The Investments and Investment Revaluations areas must be enabled from the Customize Menu (otherwise the report does not appear). See Section 3.
- Investments must exist with a tracked position (quantity and cost basis from opening balances, purchases, and disposals).
- At least some revaluation entries must have been posted (via Investment Revaluations or the Investment Revaluation Worksheet) for the report to show unrealized amounts; without revaluations the unrealized columns show zero.
- The revaluation system accounts must exist: the Balance Sheet Investments, market value increment account and the Profit and Loss Unrealized investment gains (losses) account.
3. Enabling the Report via the Customize Menu
The Unrealized Investment Gains (Losses) report sits under the Reports navigation area, within the Investment Revaluations category, alongside the Investment Revaluation Worksheet.
- Open the Customize Menu (the customize button on the top-right of the navigation bar).
- Find the “Investments” switch and toggle it to Visible / On.
- The “Investment Revaluations” child switch now appears — toggle it to Visible / On.
- Click Save or Apply.
4. Related Configuration in Settings
4.1 Cost and Control Accounts
Where: Settings > Control Accounts, or auto-created with the first investment.
The “Investments, at cost” account or a custom Control Account for Investments holds the cost basis. On this report it provides the Total Cost and Average Cost columns.
4.2 Market Value Increment Account
Where: Balance Sheet > Investments, market value increment (created on the first revaluation).
This Balance Sheet account accumulates every posted revaluation. Combining it with cost gives the Market Value (total carrying value) column on this report, and the balance of this account is exactly the amount behind the unrealized columns.
4.3 Unrealized Gains and Losses Account
Where: Profit and Loss > Unrealized investment gains (losses) (created on the first revaluation).
The offset of each revaluation lands here, recognizing the fair-value change through profit. The unrealized figures on this report tie back to the revaluation activity recorded against this account.
4.4 Chart of Accounts Settings
Where: Settings > Chart of Accounts.
The revaluation-related accounts can be renamed or regrouped; this changes labels across reports but never the valuation arithmetic shown here.
4.5 Investment Market Prices
Where: Settings > Investment Market Prices.
Market prices are the source for revaluations (through the worksheet) but are not read by this report directly. This report reads the posted revaluation entries. Keeping market prices current is therefore what produces the revaluations that this report then summarizes.
5. Creating the Report — Step by Step
- Ensure both the Investments and Investment Revaluations areas are enabled (Section 3).
- Open the Reports area from the navigation bar.
- Scroll to the Investment Revaluations category and select “Unrealized investment gains (losses).”
- The system shows the list of previously created reports (each identified by its From Date and To Date).
- Click the “New Report” button.
- Enter the From Date — the first day of the period (required).
- Enter the To Date — the last day of the period, inclusive (required).
- Optionally enter a Description — a free-text label for your own reference.
- Save. The new report is added to the list.
- Open (View) the report to display the unrealized-gains movement computed for that period.
6. Field-by-Field Guide
6.1 Fields You Set When Creating the Report
| Field | Type | Required | Description |
|---|---|---|---|
| From Date | Date | Yes | The start of the reporting period. Revaluation entries dated before this date form the Opening unrealized balance; entries dated on or after it form the Period movement. |
| To Date | Date | Yes | The end of the reporting period (inclusive). The report’s total carrying values, quantities, costs, and period closing unrealized figures are all measured up to and including this date. The header reads “For the period from {From} to {To}.” |
| Description | Text | No | An optional free-text label stored with the report (for example, a period note such as “Half-year fair-value review”). It is listed alongside the saved report. |
6.2 Columns Shown on the Report
The report is a table with a row per investment and a Total row at the bottom.
| Column | Meaning | How it is derived |
|---|---|---|
| Qty | Total units held at the end of the period. | The running quantity from all investment-account transactions up to the To Date. (See Section 7.1.) |
| Market Price | Carrying value per unit (cost plus revaluations, per unit). | Total carrying value ÷ Quantity, rounded to base-currency decimals. This is the book carrying amount per unit, not the live market quote. (See Section 7.3.) |
| Market Value | Total carrying value of the position. | Sum of all ledger amounts for the investment up to the To Date: cost basis plus all posted revaluations. (See Section 7.3.) |
| Average Cost | Average cost per unit, excluding revaluations. | Total Cost ÷ Quantity, rounded to base-currency decimals. (See Section 7.2.) |
| Total Cost | Total cost basis, excluding revaluations. | Sum of ledger amounts on the investment account up to the To Date, excluding revaluation entries. (See Section 7.2.) |
| Opening Unrealized Gains/Losses | Unrealized gain/loss already booked before the period. | Revaluation entries dated before the From Date. (See Section 7.4.) |
| Increments (Decrements) for the Period | Unrealized gains/losses booked during the period. | Revaluation entries dated on or after the From Date and on or before the To Date. (See Section 7.4.) |
| Closing Unrealized Gains/Losses | Total unrealized gain/loss at period end. | Total carrying value − Total Cost. Equals Opening + Period movement. (See Section 7.4.) |
7. How Each Value Is Calculated
The report rebuilds each investment’s full ledger history (cost, disposals, and revaluations) up to the To Date, splits the revaluation portion by date, and derives the unrealized movements.
7.1 Quantity
Qty (to date) = running total of unit quantities on the investment account up to the To Date
(opening balances/purchases increase, sales decrease)7.2 Total Cost and Average Cost
Total Cost (to date) = sum of all investment account amounts up to the To Date
EXCLUDING revaluation entries
(cost basis after opening balances, purchases, sales, and cost adjustments)
Average Cost = Total Cost / Qty (rounded to base-currency decimals)7.3 Market Value and Market Price (Carrying Amounts)
Market Value (to date) = Total Cost + all posted revaluation amounts up to the To Date
(= cost basis + cumulative market value increment)
Market Price = Market Value / Qty (carrying value per unit)7.4 Opening, Period, and Closing Unrealized
Opening Unrealized = revaluation amounts dated < FromDate
Period Increments = revaluation amounts dated FromDate <= date <= ToDate
Closing Unrealized = Market Value - Total Cost
Always: Closing = Opening + Period (both are sums of the same revaluation amounts,
just split by date)
7.5 Total Row
A Total row sums Market Value, Total Cost, Opening, Period, and Closing unrealized across all investments. Quality and per-unit columns (Qty, Market Price, Average Cost) are not totalled.
8. Sample Data and Output
The base currency is BDT.
8.1 Sample Setup
| Item | Details |
|---|---|
| Base Currency | BDT (2 decimal places) |
| Investment 1 | ABC Corporation Shares (Code: ABC-001) |
| Investment 2 | XYZ 5% Bonds 2030 (Code: BOND-XYZ) |
| Reporting Period | 01-Jan-2026 to 30-Jun-2026 |
Positions built during the period:
| Investment | Cost basis after disposals | Qty held |
|---|---|---|
| ABC Corporation Shares | 62,000.00 | 1,200 |
| XYZ 5% Bonds 2030 | 50,833.33 | 250 |
Revaluation posted at 30-Jun-2026 (via the worksheet’s “New Investment Revaluation”):
| Investment | Market value increment (Dr) | Unrealized gain (Cr) |
|---|---|---|
| ABC Corporation Shares | 12,400.00 | 12,400.00 |
| XYZ 5% Bonds 2030 | 5,416.67 | 5,416.67 |
8.2 Step-by-Step Calculation Walkthrough
ABC Corporation Shares
| Step | Calculation | Result |
|---|---|---|
| Quantity | 1,000 + 500 − 300 | 1,200 |
| Total Cost (excl. revaluations) | Cost basis after disposals | 62,000.00 |
| Average Cost | 62,000.00 ÷ 1,200 | 51.67 |
| Market Value (cost + revaluation) | 62,000.00 + 12,400.00 | 74,400.00 |
| Market Price (carrying/unit) | 74,400.00 ÷ 1,200 | 62.00 |
| Opening Unrealized (< 01-Jan-2026) | No revaluations before the period | 0.00 |
| Period Increment | Revaluation posted 30-Jun-2026 (inside period) | 12,400.00 |
| Closing Unrealized | 74,400.00 − 62,000.00 | 12,400.00 |
XYZ 5% Bonds 2030
| Step | Calculation | Result |
|---|---|---|
| Quantity | 200 + 100 − 50 | 250 |
| Total Cost (excl. revaluations) | Cost basis after disposals | 50,833.33 |
| Average Cost | 50,833.33 ÷ 250 | 203.33 |
| Market Value (cost + revaluation) | 50,833.33 + 5,416.67 | 56,250.00 |
| Market Price (carrying/unit) | 56,250.00 ÷ 250 | 225.00 |
| Opening Unrealized (< 01-Jan-2026) | No revaluations before the period | 0.00 |
| Period Increment | Revaluation posted 30-Jun-2026 (inside period) | 5,416.67 |
| Closing Unrealized | 56,250.00 − 50,833.33 | 5,416.67 |
8.3 Report Output
Unrealized Investment Gains (Losses) — for the period 01-Jan-2026 to 30-Jun-2026 (after posting the revaluation)
| Investment | Qty | Market Price | Market Value | Avg Cost | Total Cost | Opening Unreal. | Period Increment | Closing Unreal. |
|---|---|---|---|---|---|---|---|---|
| ABC Corporation Shares | 1,200 | 62.00 | 74,400.00 | 51.67 | 62,000.00 | 0.00 | 12,400.00 | 12,400.00 |
| XYZ 5% Bonds 2030 | 250 | 225.00 | 56,250.00 | 203.33 | 50,833.33 | 0.00 | 5,416.67 | 5,416.67 |
| Total | 130,650.00 | 112,833.33 | 0.00 | 17,816.67 | 17,816.67 | |||
Verification of the figures:
ABC: Market Value = 62,000.00 + 12,400.00 = 74,400.00
Market Price/unit = 74,400.00 / 1,200 = 62.00 ✓
Avg Cost = 62,000.00 / 1,200 = 51.67 ✓
Closing Unrealized = 74,400.00 - 62,000.00 = 12,400.00 ✓
Reconciliation: Opening = 0.00, Period = 12,400.00, Closing = 0.00 + 12,400.00 ✓
XYZ: Market Value = 50,833.33 + 5,416.67 = 56,250.00
Market Price/unit = 56,250.00 / 250 = 225.00 ✓
Avg Cost = 50,833.33 / 250 = 203.33 ✓
Closing Unrealized = 56,250.00 - 50,833.33 = 5,416.67 ✓
Reconciliation: Opening = 0.00, Period = 5,416.67, Closing = 0.00 + 5,416.67 ✓
Totals:
Market Value = 74,400.00 + 56,250.00 = 130,650.00 ✓
Total Cost = 62,000.00 + 50,833.33 = 112,833.33 ✓
Closing = 130,650.00 - 112,833.33 = 17,816.67 ✓
and = Opening (0.00) + Period (17,816.67) ✓8.4 Multi-Period Example
Extending to Year 2 (01-Jul-2026 to 30-Jun-2027) demonstrates how previous revaluations roll into the Opening column.
Year 2 events:
| Investment | Market price move | Revaluation booked in Year 2 | Closing position |
|---|---|---|---|
| ABC Corporation Shares | → 7,820.00 BDT/unit | +1,200,000.00 | 1,200 units; carrying 9,384,000.00 |
| XYZ 5% Bonds 2030 | → 235.00 BDT/unit (after 50 units sold) | +916.67 | 200 units; carrying 47,000.00 |
Report Output — for the period 01-Jul-2026 to 30-Jun-2027:
| Investment | Qty | Mkt Price | Market Value | Avg Cost | Total Cost | Opening Unreal. | Period Increment | Closing Unreal. |
|---|---|---|---|---|---|---|---|---|
| ABC Corporation Shares | 1,200 | 7,820.00 | 9,384,000.00 | 51.67 | 62,000.00 | 8,122,000.00 | 1,200,000.00 | 9,322,000.00 |
| XYZ 5% Bonds 2030 | 200 | 235.00 | 47,000.00 | 203.33 | 40,666.66 | 5,416.67 | 916.67 | 6,333.34 |
| Total | 102,666.66 | 8,127,416.67 | 1,200,916.67 | 9,328,333.34 | ||||
Verification:
ABC: Opening = 8,122,000.00 (Year 1 revaluation carried forward)
Period = 9,384,000.00 - 8,184,000.00 = 1,200,000.00 ✓
Closing = 8,122,000.00 + 1,200,000.00 = 9,322,000.00 ✓
Cross-check: 9,384,000.00 - 62,000.00 = 9,322,000.00 ✓
XYZ: Opening = 5,416.67 (Year 1 revaluation carried forward)
Period = 47,000.00 - 46,083.33 = 916.67 ✓
Closing = 5,416.67 + 916.67 = 6,333.34 ✓
Cross-check: 47,000.00 - 40,666.66 = 6,333.34 ✓
Totals: Opening 8,127,416.67; Period 1,200,916.67; Closing 9,328,333.34 ✓
Closing - Opening = Period → 9,328,333.34 - 8,127,416.67 = 1,200,916.67 ✓8.5 Foreign Currency Example
When a revaluation arises from a foreign-currency market price, the whole movement (price and currency combined) lands in the unrealized figures, because equity investments are non-monetary.
| Investment | Market Value | Total Cost | Closing Unrealized |
|---|---|---|---|
| ABC Corporation Shares (revalued to $62.00 × 110.00 = 6,820.00/unit) | 8,184,000.00 | 62,000.00 | 8,122,000.00 |
9. Effects on the Rest of the System
The Unrealized Investment Gains (Losses) report is derived — it reads posted revaluations and creates nothing. Its genuine value is as the period movement statement that ties the other investment reports together:
| Area / Report | Relationship to this Report |
|---|---|
| Investment Revaluation Worksheet | The worksheet tells you what to book; this report shows what was booked (opening/period/closing). Together they form the complete fair-value cycle. |
| Balance Sheet | The Market Value column equals the investment asset balance as carried (cost + market value increment). The increment account’s balance equals Total Closing Unrealized. |
| Profit and Loss Statement | The unrealized gains/losses recognized through the P&L account match the closing unrealized amounts and their period movement. |
| Investment Summary | The Summary shows the pure cost position; the difference between the Summary’s Total Cost and this report’s Market Value is precisely the unrealized gain/loss presented here. |
| Realized Investment Gains (Losses) | Companion report for sales. This report applies only to holdings that remain; realized results use the cost basis and are unaffected by revaluations. |
| Cash Flow Statement | Unrealized gains/losses are non-cash and cause no cash-flow movement, keeping investing cash flows clean under IAS 7. |
| Trial Balance / General Ledger | Every revaluation’s market-value-increment and unrealized P&L entries reconcile directly to the Total Market Value and Total Closing Unrealized figures. |
10. Behaviour Nuances and Cautions
- Period filter (inclusive). Period movement covers revaluations dated on or after the From Date and on or before the To Date; earlier revaluations go to Opening.
- “Market Price” here is carrying value per unit. It is the booked amount per unit (cost + revaluation), not the live quote. After a revaluation it equals the market price used; before any revaluation it equals average cost.
- Unrealized columns come only from revaluations. Without posted revaluations, Opening/Period/Closing show zero even if the live market price differs from cost (the difference would first surface on the worksheet).
- Closing always reconciles. Closing Unrealized = Market Value − Total Cost, and also = Opening + Period. Any mismatch signals a data inconsistency elsewhere.
- Cost is never touched by revaluations. Total Cost/Average Cost exclude revaluation entries, so realized results on a later sale remain cost-based.
- Zero positions are hidden. Investments with no balance/quantity up to the To Date do not appear.
- Report is read-only. It posts nothing; new revaluations are created through Investment Revaluations or the worksheet.
11. Accounting Regulation Compliance
The measurement and presentation behind the Unrealized Investment Gains (Losses) report align with the fair-value accounting framework for financial instruments.
11.1 Fair Value Measurement — IFRS 13
Requirement: Assets measured at fair value are re-measured at each reporting date using the most appropriate evidence of fair value (Level 1 market prices where available); changes are recognized.
Alignment: The report reports the results of such re-measurements: revaluation increments accumulated through the market-value-increment account are summarized by period, giving the aggregate effect of applying market prices at each valuation date.
11.2 Recognition Through Profit or Loss — IFRS 9
Requirement: Fair-value changes for instruments measured at fair value through profit or loss are recognized in profit.
Alignment: Each recognized increment/decrement flows to the Unrealized investment gains (losses) account and is reported here as the period movement, consistent with FVTPL measurement.
11.3 Presentation — IAS 32 and IAS 1
Requirement: Financial assets are presented with appropriate disaggregation of cost and fair-value adjustments.
Alignment: The report pairs each investment’s total carrying value with its pure cost, and isolates the unrealized component — the transparent, disaggregated presentation IAS 1 supports.
11.4 Statement of Cash Flows — IAS 7
Requirement: Non-cash movements must not be reported as cash flows.
Alignment: Unrealized gains/losses are non-cash and are reported outside the Cash Flow Statement, keeping operating and investing cash flows undistorted.
11.5 Foreign Currency — IAS 21
Requirement: Non-monetary items measured at fair value are reported using the applicable exchange rate at the valuation date; their fair-value changes include any currency effect.
Alignment: Foreign-currency revaluations flow wholly into the unrealized investment gain/loss with no separate FX line — matching the non-monetary treatment of equity investments.
11.6 Realized vs. Unrealized
Requirement: Reporting is more faithful when completed outcomes are distinguished from fair-value changes on continuing holdings.
Alignment: This report covers only unrealized (revaluation) amounts on holdings; disposal results remain on the cost basis and appear in the Realized Investment Gains (Losses) report.
End of Unrealized Investment Gains (Losses) Report Guide