Upstream Vs. Downstream

Hi everyone, I’m having some difficulty understanding the difference between how to record downstream vs upstream associate transactions. In the book,it says that for upstream, the unrealized profit is included in the investor’s equity income however, in the example it provides for both the upstream and the downstream, the unrealized profits are included in the equity income part of the investor’s income statement. This is a little tricky… any clarifications? Merci!