Accounting loss allowance on asset measured at FVTOCI

Dear Sir

Hope you can resolve a confusion i have, how should i account the expected credit loss when asset is measured at FVTOCI. Does the changes in fair value includes the adjustment made on the expected credit loss. (e.g if fair value is down by $10, and ECL is also being adjusted downward by $5, do i split that $10 into $5 to P&L and $5 to OCI?)

Thanks