Case 1 If the investment is accounted for under PFRS 9, and the entity did not exercise the option to carry the investment through other comprehensive income or loss, 1. At how much shall the investment be initially recognized? 2. What is the net income (loss) related to the investment to be recognized in the income statement for 2017, 2018, 2019, and 2020? 3. What is the carrying value of the investment at the end of 2017, 2018, 2019, and 2020? 4. Provided that the entity sold the investment on November 2, 2020 for P56 per share, what is the gain (loss) to be recognized from the disposal