Net investment in a foreign operation hedge

Hello
While going through the kaplan study text on hedging I got confused with a numerical on net investment in a foreign operation hedge. The question is:

Perry co. whose functional currency is the P$ has partly financed an investment in a foreign company via the use of a borrowing of JPY 700 million. The value of the foreign subsidiary was JPY 750 million at 1 Jan 2011 and JPY 740 million at 31st Dec 2011, as it incurred a loss of JPY 10 million during 2011.

Exchange rates are as follows:
1 Jan 2011- P$/JPY 0.90
31 Dec- P$/JPY 0.80.
The above hedging arrangement satisfies the requirement for offset per IAS39.

Show the impact of the net investment hedge on the financial statements of Perry Co. at 31 Dec 2011.

Can anyone explain how do we calculate the exchange rate gain/loss on the investment due to movement in the exchange rates?

Thanks.