Understanding the Balance Sheet - Unrealized Gain?

[bunk3m]

On 21.03.2013 11:11 , Derek Atkins wrote:
> bunk3m <bunk3m at gmail.com> writes:
>
>> Thank you for the explanation, Derek.  I thought as much about the gain.
>>
>> I can't quite come to grips with the amount of the gain as the
>> currencies were nearly at par for most of last year when I did have
>> USD.  So I want to "audit" them to make sure I'm comfortable.
>>
>> How can I check/review/see/audit the specific transactions that make up
>> the Gain Amount?  Can I create a report, check a ledger/account? 
> Alas, I don't think there's a good way to get from the report back to
> the transactions that make up the gain.
>
Thank you, Derek

So is the "Gain" just the calculated difference between the assets &
liabilities?

If this is the case, then how can you ensure that things are in balance
and not just some gain/loss on currency transactions?

Thanks again for your insights.

B.