Divina Company provided the following information for the current year:

Income from continuing operationsP4,000,000

Income from discontinued operations500,000

Unrealized gain on financial asset-FVPL800,000

Unrealized loss on equity investment - FVOCI 1,000,000

Unrealized gain on debt investment - FVOCI1,200,000

Unrealized gain on futures contract designated

as a cash flow hedge400,000

Translation loss on foreign operation200,000

Net "remeasurement" gain on defined benefit plan600,000

Loss on credit risk of a financial liability at FVPL300,000

Revaluation surplus during the year2,500,000

What amount should be reported as OCI for the current year?

a. 4,000,000c. 3,200,000

b. 3,500,000d. 700,000

WHAT NET SHOULD BE REPORTED AS OIC?

WHAT AMPUNT SHOULD BE REPORTED AS COMPREHENSIVE INCOME?