On December 31, 2019, DJ Corporation appropriately reported a P100,000 unrealized loss.

There was no change during 2020 in the composition of the portfolio of nontrading equity securities held at fair value through other comprehensive income. The portfolio has the following securities:

Security	Cost	Market Value, Dec. 31, 2020
A	P1,200,000	P1,300,000
B	900,000	500,000
C	1,600,000	1,500,000

- What is the market value of the investment on December 31, 2019?

- What amount of loss on these securities should be included in the statement of comprehensive income for the year ended December 31, 2020 as component of other comprehensive income?

- What cumulative amount of loss on these securities should be reported in the statement of financial position for the year ended December 31, 2020?