Hi Adrien,

But it does include the gains and losses from the trading account as
realized gains and losses and in this case they also appear in the Balance
Sheet in this case as Trading Losses.  The Imbalance AUD of -0.26 resulted
because i tried to create a Realized gains Transaction from the trading
account but it would not let me. If I delete that transaction, the Imbalance
Aud goes away and all is good.
Trading_test_balance_sheet_realized_gains_transaction_deleted.png
<http://gnucash.1415818.n4.nabble.com/file/t375329/Trading_test_balance_sheet_realized_gains_transaction_deleted.png>
  

I personally don't thing the trading gains and losses should appear in the
Balance sheet at all but should only appear in the Income Statement for the
period as in effect they are actually or should be Income accounts. The
trading account type must be  basically of type Asset which gets them
included in the Assets total and then to get a balance you have to include
the trading gains and losses in Equity . 

I remember there was a bit of discussion about this when  the balance sheets
were being updated a year or two ago. I think Chris Lam was doing that work
. As i didn't use the trading accounts at the time I don't think I butted in
on that one.

David




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David Cousens
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