Plant Entity Holds 15% of Seed Entity as Available-For-Sale Securities

Essay

Plant Entity holds 15% of Seed Entity as available-for-sale securities. The following table outlines the changes in value of the stock for Seed Entity.
$$\begin{array}{l}&&&\quad\text { Value per share }\\\text { Date } & \text { No. of shares } & \text { Ownership interest } & \text { Value cost } & { \text { Fair value } } \\12 / 31 / \times 3 & 7500 & 15 \% & 18 & 20 \\12 / 31 / \times 4 & 7500 & 15 \% & 18 & 23 \\12 / 31 / \times 5 & 20000 & 40 \% & 25 & 25\end{array}$$ Determine what the re-measurement from OCI to P&L would be at December 31, 20X5.