Gerente, Aldrin P.

Intermediate Accounting 1
2BSA-3 Mr. Tubay
Engaging Activities

A. Financial Asset at Fair Value through Profit or Loss

Security Cost Market Value Gain (Loss)

A 600,000 700,000 100,000
B 450,000 400,000 (50,000)
C 800,000 900,000 100,000
TOTAL 1,850,000 2,000,000 150,000

2014
Trading Securities 1,850,000
Cash 1,850,000

Unrealized Loss – Trading Securities 200,000

Trading Securities 200,000

2015
Trading Securities 150,000
Unrealized Gain – Trading Securities 150,000

B. Financial Asset at Fair Value through Comprehensive Income

Cost 12/31/14 Gain (Loss) 12/31/15 Gain (Loss)

12/31/14 12/31/15
Trading 3,000,000 4,000,000 1,000,000 3,800,000 800,000
Non-trading 3,000,000 3,200,000 200,000 3,700,000 700,000

2014
Trading Securities 3,000,000
Cash 3,000,000

Trading securities 1,000,000

Unrealized Gain – Trading Securities 1,000,000

Financial Asset – FVOCI 200,000

Unrealized Gain – OCI 200,000

2015
Financial Asset – FVOCI 3,000,000
Cash 3,000,000

Trading Securities 800,000

Unrealized Gain – Trading Securities 800,000
Gerente, Aldrin P. Intermediate Accounting 1
2BSA-3 Mr. Tubay
Financial Asset – FVOCI 700,000
Unrealized Gain – OCI 700,000