Items under OCI mid year acquisition and consolidated SOPL

Dear tutor, I came across the topic of OCI item in chapter CSOPL Kaplan, and the following is extracted from the study text. Pepper bought 70% of Salt on 1 July 20X6. Pepper and Salt financial year end was 31 March 20X7. Salt's land increased in value by $500 over its value at the date of acquisition and there was a loss on its financial assets held at fair value through other comprehensive income (per IFRS 9, Chapter 9) for the year of $100. All items are deemed to accrue evenly over time except where otherwise indicated. Answer extract: Other comprehensive income: Gain on revaluation of land 500 Loss on financial assets (100 × 9/12) (75) My question is what is the reason that the "loss on financial assets" need to time-apportion since this value should be "FV at year end - carrying value" which is the same concept as the revaluation. My opinion is that it should not be time-apportioned as it is not happening throughout the year. Thank you