47. During 2020, Austria Company purchased marketable equity securities to be measured at fair value through other comprehensive income. On December 31,2020, the balance in the unrealized loss on these securities was P200,000. There were no security transactions during 2021. Pertinent data on December 31,2021 are: Security A B C Cost 2,100,000 1,850,000 1,050,000 Market Value 1,600,000 2,000,000 900,000 In the statement of changes in equity for 2021, what amount should be included as cumulative unrealized loss as component of other comprehensive income?