Questions regarding exchange difference on good will

Hi tutor, as in the video titled”Foreign currency – (IAS 21) Exchange differences – ACCA (SBR) lectures”, there is a rule says that the exchange difference on translating the FS of the subsidairy is recognised in OCI. but in the example 3 the last bit of foreign currency, the exchange loss of the goodwill (11 million) is recognised to write down the group retained earning to 111 million.

I read on one of the comment from my peers below the video says that it is done for simplicity so we include OCI in the retained earning as well, is that the case here?

Thank you for your time!