The Yol Company  is a medium size business entity and fully adopts PFRS for SME's.  On Dec. 31, 2013, the following information on its investment in equity securities is available:
   
a.  Aba Company ordinary, 3% ownership, 5,000 shares; cost, P100,000; market value, P105,000; classified as Investment to profit or loss.
b.  Ben Inc. preference, 2,000 shares; cost, P40,000; market value, P43,000; classified as Investment to profit or loss.
c.  Cris Company ordinary, 30% ownership, 20,000 shares; cost, P1,150,000 excluding P5,000 transaction cost; market value, P1,170,000; classified as Investment in associate.  The company adopts the fair value model for investment in associate.
d.  Dan Company ordinary, 15% ownership, 25,000 shares; cost, P67,500; market value, P50,000; classified as Investment to profit or loss.

It is the company's accounting policy to adopt the fair value model for all types of investment in equity.

Required:

What amount of unrealized gain (loss) should be included in the profit or loss?