Accounting for Associate

As we know as per AS-23 accouting for investment is done on equity method and everything is routed through investment.

Now suppose i have an associate in which investment is Rs. 5 lacs. I deal with the associate i supply goods to subsidiary. Now at the year end in associates stock there is some portion which i have sold to it and unrealised profit on stock is Rs.10 lacs.

Now, hw should i knock off this...what shud b d treatment here as investment is less unrealised profit is more?

Pls share ur valuable comments.....