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Net income 6,000,000 Unrealized loss on FVOCI investment 500,000 Translation reserve - credit 600,000 Revaluation reserve 2,000,000 Accumulated profits adjustment - debit 100,000 Appropriation reserve

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Net income 6,000,000 Unrealized loss on FVOCI investment 500,000 Translation reserve - credit 600,000 Revaluation reserve 2,000,000 Accumulated profits adjustment - debit 100,000 Appropriation reserve 200,000 Gain on sale of treasury shares 150,000

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