diff --git a/examples/roi-unrealised.ledger b/examples/roi-unrealised.ledger
index 340049e7d..47d1a5ea9 100644
--- a/examples/roi-unrealised.ledger
+++ b/examples/roi-unrealised.ledger
@@ -1,6 +1,34 @@
 ; Example from hledger mail list.
-; roi usually shows rate of return based on realised gains. 
-; By adding some fake transactions you can make it show unrealised gains.
+; author of the mailing list post wrote: "roi usually shows rate of return based on realised gains. 
+; By adding some fake transactions you can make it show unrealised gains."
+; 
+; Note that you can record dividends with a three-posting transaction, which will yield simpler account structure:
+;
+; 2014-12-31 Initial Deposit
+;     Equity:Opening    -722.40
+;     Assets:Cash
+; 
+; 2014-12-31 Buy Royal Bank of Canada @ 71.74
+;     Assets:Trading:RY     10 RY @ 71.74
+;     Assets:Cash    -722.40
+;     Expenses:Fees      5.00
+; 
+; 2015-01-22	0.75 Dividend
+;     Assets:Cash         7.50
+;     Assets:Trading:RY   0
+;     Income:Dividend:RY
+; 
+; 2015-04-21	0.77 Dividend
+;     Assets:Trading:Cash       7.70
+;     Assets:Trading:RY         0
+;     Income:Dividend:RY
+;
+; and so on. And then ROI could be computed thusly:
+;
+; hledger -f examples/roi-unrealised.ledger roi --inv Assets:Trading:RY -b 2015-01-01 -e 2019-01-01 --pnl Income --yearly --value=then
+;
+; See Cookbook -> (Return on Investment) for more info.
+
 
 comment
 $ hledger -f examples/roi-unrealised.ledger roi --inv Assets -b 2015-01-01 -e 2019-01-01 --pnl  Income --yearly --value=then