Oddly I just told somebody on IRC the same answer: 
https://bugs.gnucash.org/show_bug.cgi?id=797796

Unless you’re willing to submit a PR, this is a user-list topic, so in the 
future please use gnucash-user instead of gnucash-devel.

Regards,
John Ralls

> On Aug 23, 2025, at 1:43 PM, Chang Wang <[email protected]> wrote:
> 
> Hi all,
> I noticed an issue with the Trial Balance report when using stock trading and 
> multiple currencies. Even when transactions are balanced, the Trial Balance 
> report appears to break due to incorrect calculation of unrealized gains.
> 
> I've attached an uncompressed minimal example to illustrate the problem.
> 
> Steps to reproduce:
> Open the attached book.
> Generate a Trial Balance report with reporting currency set to USD, price 
> source set to Last up through report date, and enable Show Foreign Currencies 
> and Exchange Rates.
> 
> Observed behavior:
> The report shows an Unrealized Gain of $20,800, which is incorrect.
> 
> Expected behavior:
> The Unrealized Gain should be $200.
> 
> Explanation:
> The example contains three transactions:
> 1) 08/02/2025 - Buy one stock for 10,200 JPY.
> 2) 08/03/2025 - Exchange 100,000 JPY for 100,000 USD.
> 3) 08/04/2025 - Buy one stock for 10,400 JPY.
> 
> The JPY/USD rate is fixed at 1 on all days, so there should be no realized or 
> unrealized currency gains. Stock prices are set at 10X00 JPY on 08/0X/2025, 
> where X = 1, 2, 3, 4.
> 
> Therefore, in USD reporting currency, the Trial Balance should show 
> unrealized gains as:
> (10,400 * 2) - 10,200 - 10,400 = 200 JPY = 200 USD
> 
> Notably, the Balance Sheet report does display the correct unrealized gain. 
> And if transaction 3) or transaction 2) is removed, the Trial Balance turns 
> out to be correct.
> 
> I'm not familiar with Scheme, so I wasn't able to locate the problem in the 
> source code. I also wasn't able to file a bug on Bugzilla, since the 
> registration function appears to be broken.
> 
> Thanks for your attention,
> Chang
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