26.On August 31, 2017, ABC Company purchased the following fair value through other comprehensive income equity securities:

Security Cost Fair Value December 31, 2017

D P96, 000 P84, 000

E 152, 000 158, 000

F 162, 000 146, 000

On December 31, 2017, ABC reclassified its investment in security F from fair value through other comprehensive income to held for trading securities. What total amount of loss from these securities should be included in ABC's income statement for the year ended December 31, 2017?

• P16, 000
• P28, 000
• P0
• Answer not given
• P22, 000