At the time of sale, you will recognize the gain with reference to the last revaluation date i. Dividends from investments recognized under the equity method do not constitute investment income, instead they reduce the carrying value of the investment. The closing balance of investment will be computed on the basis of Cost Price or Market Price, whichever is lower as investment is treated here as a current asset. We hope you like the work that has been done, and if you have any suggestions, your feedback is highly valuable. Any gain or loss on debt securities which are carried at amortized cost equals the difference between the sale proceeds and the amortized value. The quoted price represents the cost of investment. But if a part of investments is sold, the balance of investments on hand should be ascertained first.