HOW TO RECORD Unrealised Gains & Losses WHEN I GET THE REPORT OF Unrealised Gains & Losses?

Hi there, ritah.

Unrealized gains and losses are results of home currency adjustments due to changes in exchange rates. There's no need for you to manually create another record of it because QuickBooks will automatically due it for you after you create a home currency adjustment. 

Please see these articles for more details:

• Frequently Asked Questions about Home Currency Adjustments
• Enter home currency adjustments for your foreign balances

I'll be around if you need anything else.