zephyranalyst

Unrealized gnl is exactly what it sounds like...gnl that have not been realized through the sale of the asset or liability.
when a parent is consolidating the net nonmentary assets of its sub to its books and the sub operates in a country where its currency is appreciating-that would be recorded as an unrealized gain on the parents equity comphensive income ...and vice versa if they had a net monetary liablity..



not sure if this answers ur question..