Carsoon

Please help. Totally lost student here! In the answer for Carsoon, I am so so lost on how they've accounted for the impairment loss and credit loss. The impairment was 0.7m during the year AND there was a credit loss of 0.4m. Carsoon are accounting under the fvoci model so the credit loss is accounted for there until realised. When fair value decreased from 6m to 5.3m the financial asset measured through FVTOCI the journal would be DR OCI. 0.7 M CR FINANCIAL ASSET 0.7M And expected credit loss occurred, 0.4M journal would be DR PROFIT OR LOSS (LOSS) 0.4M CR OCI* 0.4 M *(Cause due to ECL financial asset does not reduces under FVTOCI method) Is this right? I'm confused as to why the 0.4m wasn't an additional journal and only crediting the oci. So during the year when the credit loss was measured it was reported as a dr to the oci as 0.4, then when the impairment loss of 0.7 on FV was realised at y/e they credited 1.1m from oci. Oh please help. Im going nuts with this question and I've asked so many people that can't give me a straight answer Thank you