The following dividends were received by an investor from its investment in shares of stocks for the year ended December 31, 2010:
- Cash dividend in the amount of P100,000 from Investment at cost
- Property dividend with book value of P200,000 and fair value of P300,000 from Investment in Joint Venture
- Same class share dividend with par value of P400,000 and fair value of P500,000 Financial Asset at Fair Value through Profit or Loss
- Different class share dividend with par value of P600,000 and fair value of P700,000 from Financial Asset at Fair Value through Other Comprehensive Income
- Scrip dividend with face value of P800,000 from Investment in Associate

2- What is the total dividend income to be recognized by the investor for the year ended December 31, 2010?

On January 1, 2011, ABC Inc. issued a 3-year term bonds payable with face value of P1,000,000 at 97. The annual interest of 10% is payable annually every December 31. ABC Inc. incurred and paid transaction cost related to issuance of stocks in the amount of P18,037. On December 31, 2021, the quoted price of the bonds is at 102. The increase in the fair value of the bonds payable attributable to credit risk amounted to P20,000. the interest expense to be recognized by ABC Inc. for the year ended December 31, 2011 if it classified the bonds payable at financial liability at amortized cost?

3- Using the same data in number 2, what is the unrealized holding gain or loss to be recognized by ABC Inc. for the year ended December 31, 2011 in profit or loss section if it irrevocably designated the bonds payable at financial liability at fair value through profit or loss?