Impairment of Debt assets classified as FVTOCI

Sir, for assets under such classification, i know that there is no separate loss account since any impairment would have been reflected in the fair value adjustment through OCI.

Just say an entity has the following:
Gross carrying value at reporting date $48.6 Million
Fair value at reporting date $ 49.2 Million
So a fair value gain of $0.6 Million
ECL of $ 1 Million

Kindly say if the following entries are correct sir:

Cr Financial asset $0.4M
Cr OCI (FV gain) $0.6M
Dr P&L (Impairment) $ 1M