Company A holds 90% of the shares of Company L and can exercise control over it. On January 1, 2X18, Company A issued a batch of five-year bonds with a face value of 15.000.000 yuan, with a coupon rate of 4%, and no interest was paid every year. On January 1, 2X19, Company L redeemed half of the bonds from the open market for 7.200.000 yuan. Then, from the perspective of the group as a whole, the constructive gains and losses on bonds at this point in time on January 1, 2X19 is ()