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PROBLEM 4. The following income and expense accounts are obtained from the trial balance of MIZ Inc, a small and medium enterprise which decides to adopt PFRS for SMEs, as of December 31, 2014: Unrealized holding gain from Financial Asset at Fair Value Through OCI P1,000,000 Increase in Revaluation surplus 2,000,000 Actuarial gain from defined benefit plan 3,000,000 Translation gain/credit from foreign operation 4,000,000 Increase/gain in fair value of hedging instrument 5,000,000 Unrealized holding gain from derivative classified as cash flow hedge 6,000,000 Unrealized holding loss on FLFVPL due to credit risk 7,000,000 REQUIRED: 1. How much is the total other comprehensive income that can be presented by MIZ Inc. upon complying with PFRS for SMEs? 2. Assume that the company is reporting under the PFRS for Small Entities instead of PFRS for SME, determine the amount of gains and losses to be reported in (a) Other Comprehensive Income and (b) profit and loss