Assume that the entity is a medium-size and the company policy is to account this type of investment  at fair market value, how much investment income should be reported by Jessa Company for 2021? Chevy Company owns 50% of another entity’s preference share capital and 40% of its ordinary share  capital. The investee’s share capital outstanding at December 31, 2021 include P5,000,000 of 10%  cumulative preference share capital and P10,000,000 of ordinary share capital. The investee reported  net income of P6,000,000 for 2021. No dividend was declared for both preference and ordinary share  in 2021

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4. Assume that the entity is a medium-size and the company policy is to account this type of investment 
at fair market value,

how much investment income should be reported by Jessa Company for 2021?


Chevy Company owns 50% of another entity’s preference share capital and 40% of its ordinary share 
capital. The investee’s share capital outstanding at December 31, 2021 include P5,000,000 of 10% 
cumulative preference share capital and P10,000,000 of ordinary share capital. The investee reported 
net income of P6,000,000 for 2021. No dividend was declared for both preference and ordinary share 
in 2021

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