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Question - During 2019, ABC Company acquired marketable equity securities intended for trading. For the year ended December 31, 2019 the entity recognized an unrealized loss of P200,000.
There were no transactions relating to trading securities during 2020.
ABC Company provided the following information on December 31, 2020:
Security 1
Cost = 2,100,500
Market Value = 2,500,000
Security 2
Cost = 1,800,000
Market Value = 2,100,000
In the 2020 income statement, what amount should be reported as unrealized gain or loss?
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