There are also a number of accounting reserves but I won’t discuss them further because they don’t really impact the results (Graph 5).
6  R E S E R V E B A N K O F AU S T R A L I A  Graph 5  RBA Equity Monthly $  $  20  20  0  0  -20  -20  -40  M  J S 2019  D M  J S 2020  Net equity Unrealised profits reserve Accounting reserves  D M  J S 2021  D M  J S 2022  -40  Capital and Reserve Bank Reserve Fund Accumulated losses  Source: RBA  The UPR functions as the name suggests.