During 2012, Honey company purchased marketable equity securities  for P3,700,000 to be held as trading investments.  In 2012, the entity appropriately reported an unrealized loss of P400,000 in the income statement.  There was no change during 2012 in the composition of the portfolio of trading securities.  The cost of securities A, B and C are P1,200,000, P900,000 and P1,600,000 respectively.  Market value of securities A, B and C are P1,400,000, P800,000 and P1,800,000 respectively.  What amount of unrealized gain on these securities should be included in the 2013 income statement?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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During 2012, Honey company purchased marketable equity securities  for P3,700,000 to be held as trading investments.  In 2012, the entity appropriately reported an unrealized loss of P400,000 in the income statement.  There was no change during 2012 in the composition of the portfolio of trading securities.  The cost of securities A, B and C are P1,200,000, P900,000 and P1,600,000 respectively.  Market value of securities A, B and C are P1,400,000, P800,000 and P1,800,000 respectively.  What amount of unrealized gain on these securities should be included in the 2013 income statement?

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