ACCA Technical Article on Interest Rate Risk Mgt Sept 2011 Vs ACCA Dec 2013(Q2)

Dear Tutor,

Can you please clarify this for me?

ACCA Technical Article on Interest Rate Risk Management Sept 2011

https://www.accaglobal.com/us/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p4/technical-articles/interestrate-riskmanagement.html

FRA Solution :
Profit or Loss on FRA was calculated based on the difference between the FRA and the outcome for Titans on the date of the transaction (i.e LIBOR on date of transaction + 90 basis point).

This is what I understand as correct even from your lectures here on Open tution.

BUT

ACCA Dec 2013 (Question 2)

FRA Solution (from ACCA):
Profit or Loss on FRA was calculated based on the difference between the FRA and the LIBOR on date of transaction.

What is the correct treatment ?

Can you please let me know?

Thanks