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bal -V --unrealized --unrealized-gains G
<<<
2008/10/01 Sample
    Assets:Brokerage        10 AAPL
    Assets:Checking        $-200.00

P 2008/10/20 12:00:00 AAPL $30.00

; 2008/10/20 <Generated Transaction>
;     Assets:Brokerage           $100
;     Equity:Unrealized Gains
>>>1
             $100.00  Assets
             $300.00    Brokerage
            $-200.00    Checking
            $-100.00  G
--------------------
                   0