Created attachment 374088 [details] The book Consider the following scenario. 1. At the beginning of April, I contributed $100 cash to the company. My equity at this moment is $100. 2. I purchased 10 shares of HYP (Hypothetical company) in mid April at $10/share. At this moment, my equity is $100. 3. On April 30, the price of HYP bumps to $20/share, and I put that into the price database. At this moment, GnuCash calculates my equity as $200, $100 of which is unrealized capital gain. 4. On May 31, the price of HYP bumps to $30/share. I put that into the price database. At this moment, GnuCash calculates my equity as $300, $200 of which is unrealized capital gain. But the equity statement of May shows that my equity is $400: Equity Statement For Period Covering 05/01/2021 to 05/31/2021 Capital, 05/01/2021 $200.00 Net income for Period $0.00 Investments for Period $0.00 Withdrawals for Period $0.00 Unrealized Gains $200.00 Increase in capital $200.00 Capital, 05/31/2021 $400.00 It seems like the unrealized gain in April is calculated twice in this statement. I believe that "Unrealized Gains" in this statement is meant to be "Changes in Unrealized Gains". I attached the book for reproducing this issue.
The problem seems to be in the opening capital line. If one makes the start date 4/1/21 so that that line is 0 then the report is correct.
If we change the opening capital line to $100, then the opening capital of May would mismatch the ending capital of April.
I've been trying to debug these reports for years. Any idea what would be the official definition of an equity statement?
(In reply to hong from comment #2) > If we change the opening capital line to $100, then the opening capital of > May would mismatch the ending capital of April. Hmm, didn't notice that. I guess the intent might be for the statement to show the change in equity in the period and the unrealized gains line is showing the total instead of the increase for the period. (In reply to Christopher Lam from comment #3) > I've been trying to debug these reports for years. Any idea what would be > the official definition of an equity statement? I don't think it's a standard financial report. I guess the intent is something like an income statement to show changes in equity during the period.
I submitted a pull request to fix this: https://github.com/Gnucash/gnucash/pull/1053
