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Look, as long as the parent company has not sold the inventory to the outside world, or the long-term assets purchased from the subsidiary, or the subsidiary bonds still purchased, there will always be unrealized gains or losses or deductive gains and losses. The unrealized gains and losses and deductive gains and losses should belong to the subsidiary company, and then be apportioned between the parent company and the minority shareholding according to its shareholding ratio.

Under the complex rights and interests law, the parent company should adjust the investment income and the long-term equity investment according to the assessed amount. When calculating the minority shareholders' profits and losses, it should also adjust the unrealized gains and losses or deductive gains and losses which are apportioned by minority shares.

Therefore, the unrealized gains and losses arising from upward sales and presumption.