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。

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。

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。