SBR Article – Business Combinations – IFRS 3 (Revised)

Sir the following is written in the article :-
“A partial disposal of an interest in a subsidiary in which the parent company loses control but retains an interest as an associate, creates the recognition of gain or loss on the entire interest. A gain or loss is recognised on the part that has been disposed of, and a further holding gain is recognised on the interest retained, being the difference between the fair value of the interest and the carrying amount of the interest. The gains are recognised in the statement of comprehensive income.”

The last line in this para states that gains are recognised in statement of comprehensive income , However in the lecture notes on Changes in group structure it is said that gains go to SOPL.

What’s the right answer??