Report realised and unrealised capital gains/losses associated with the entity's investment in equity securities.Capital gains/losses are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant annual  period, then any gains or losses recognised as the difference between the acquisition cost of the asset and the market value are unrealised.Equity investments or securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities.