case 1: if equity interest of 8% measured at FVOCI disposed off, FV of retained interest $0.5m greater than carrying amount, where does gain go? SPL or OCI?
case 2: equity interest of 8% measured at FVOCI, increased to 60% total. FV of retained interest $0.5m greater than carrying amount(like above), where does gain go? consolidated SPL or OCI?