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