How much is the derivative asset (liability) on December 31, 2024?
a) ₱0
b) ₱-112,000
c) ₱112,000
d) ₱-124,000
How much is the net cash settlement on December 31, 2024?
a) ₱112,000
b) ₱-112,000
c) ₱124,000
d) ₱-124,000
How much is the accumulated OCI on the hedging instrument as of December 31, 2025?
a) ₱0
b) ₱112,000
c) ₱-112,000
d) ₱124,000
How much is the derivative asset (liability) on December 31, 2025?
a) ₱112,000
b) ₱0
c) ₱-112,000
d) ₱124,000
How much is the interest expense recognized in 2026?
a) ₱320,000
b) ₱360,000
c) ₱400,000
d) ₱440,000