Moston trial balance

Hi Mr Mike, I have a question relating to past exam paper 2015

In the preparation of Profit and loss and other comprehensive income of moston there is financial asset in the trial balance.

At the end of year financiall asset f/b was 9600
at the start of year financial asset-8800
gain on financial asset;equity investment-800
also in this trial balance there is gain on revaluation during the year 2400
This gain 800 was recognised under p/l
i recognised 800 an d 2400 under Other comprehensive income under profit for the year but in the answer they put 800 in the p/l preparation which it increased profit for the year

but in conclusion other comprehensive figure is correct.

Usually it should be recognized under oci because when i was solving other trial balance preparation i recognized it under OCI but if for instance only p/l required then i recognized it inside of p/l preparation.
Usually gain loss arising from financial asset equity investment should be recognised under OCI but there is one important case if gain or loss is arising from original amount of financial asset and sales proceed then reclassified it in Retained earning
debit other equity reserve
credit retained earning