Schweser 3-day Exam Workshop Questions - page 63 Q 2

Did anyone do these item sets? I’m so frustrated with the FRA part! How are they calculating unrealized G/L on Available for sale securities (IFRS) if only the FX portion is supposed to go to Income Statement? It seems to me the way they are solving it is for GAAP, not IFRS. Anyone? Page 63, question 2