In the example in Schweser Investment in financial Assets FVOCI , if the bond is called on the first day of the next year then the Unrealized gain is removed from the Equity and is added to the net Realized gain in the Income statement , whereas this is not done in case of FVPL i.e
say the bond is called for $101,000 on the first day of the next year and the FV of the bond at the end of year was $98,500 then ,
FVOCI = 101,000-98,500 + 1670(unrealized gain in OCI) =$4170
FVPL = 101,000-98,500 = $2500 Although we have both Unrealized and realized gain/loss in P&L