46. Estonia Company provided the following information at year-end regarding the portfolio of equity securities: Aggregate cost Unrealized gains Unrealized losses Net realized gains during the current year 1,700,000 40,000 260,000 300,000 The equity investments are measured at fair value through other comprehensive income. At the beginning of current year, the entity reported an unrealized loss of P15,000 to reduce investments to market on a portfolio basis. In the year-end statement of changes in equity, what amount of unrealized loss should be reported?