125. The following information pertains to ABC's long-term marketable equity securities portfolio:

December 31, 2017 December 31, 2016

Cost P200,000 P200,000

Fair Value P240,000 P180,000

Differences between cost and fair values are considered to be temporary. The decline in market value was properly accounted for at December 31, 2016. At December 31, 2017, what is the net realizable holding gain or loss to be reported as:

• OCI: P60,000 gain; Accumulated

OCI: P40,000 gain

• OCI: P20,000 loss; Accumulated

OCI: P20,000 loss

• OCI: P40,000 gain; Accumulated

OCI: P60,000 gain

• OCI: P0; Accumulated OCI: P0
• Answer not given