Happiness Inc. carries the following marketable equity securities on its books at December 31, 2018 and 2019. All securities were purchased during 2018 and there were no beginning balances in any market adjustment accounts.

Trading Securities:

Cost		Fair value
		12/31/18	12/31/19
C Company	P 500,000	P 260,000	P 400,000
P Company	260,000	400,000	400,000
A Company	700,000	600,000	500,000

Financial Assets measured at fair value through OCI:

	Cost	Fair value
		12/31/18	12/31/19
U Company	P4,200,000	P3,600,000	P3,600,000
S Company	1,000,000	1,200,000	1,400,000

The net amount of unrealized gain / (loss) to be recognized in the 2019 as other comprehensive income is