The unrealized gains and losses will result in the increase or decrease of net assets of an entity. They differ from the traditional net income, and investments by or distributions to owners. 未实现利得和损失会导致企业净资产的增加或减少,但又不同于传统净收益和所有者投资或向所有者分配。
Supposing that the potential income of redeeming investors is higher than the average accumulated unrealized income of fund investors, the external effect of redeeming behavior is negative to other investors. 赎回投资者的潜在收益高于其他基金投资者的平均累积未实现收益,其赎回行为对其他投资者存在负向的外部效应,反之,赎回行为则对其他投资者存在正向的外部效应。
Meanwhile, the unrealized loss and profit of fair value variable of financial assets reflected in other comprehensive income is more relevant. 同时,对于可供出售金融资产公允价值变动产生的未实现损益,用其他综合收益反映出的信息更具有相关性。