Final answer:
A change in the credit risk of debt is reported as other comprehensive income, differentiating it from normal investment revenue like bond yield and capital gain.
Step-by-step explanation:
Any portion of that gain or loss that is a result of a change in the "credit risk" of the debt is reported as other comprehensive income (OCI), which reflects gains and losses that are not reported in the profit and loss statement. In the context of investments, a change in credit risk often refers to the risk that a bond issuer might default on its payments, affecting the value of the bond and consequently leading to gains or losses for investors.
This treatment aligns with the accounting regulations which seek to differentiate between changes in value caused by market conditions and those specifically due to credit risk. When it comes to bond yield and capital gain, it is crucial to understand that they reflect investment performance but are treated differently for accounting purposes.