Equity method question.

I had a question as I was going through an example in the FSA material from the CFAI book : Page 16 of FSA CFAI book Vol 2 which shows the Realized only calculation for Equity method mentions that for the year 20X2 the value is 750 and the explanation behind it is that Loss on shares sold = 30 * (80 + 5 - 60) = 750. I understand the 80 - 60 part of it but why is there a +5. It seems like they are trying to deduct the 7 - 2 i.e. unrealized reinvested earnings from the previous year for these shares and account for it as a part of realized only gains/losses. Is that the case? Any help would be greatly appreciated.


Didn’t get you maratikus?

never mind, i misread the question