Clarification on Financial instruments measured through FVTPL

Hi,

Request your guidance on accouting and presentation for financial instruments per IND AS / IFRS.

Company: offshore investment company
Nature of business: Investment in securities and the financial instruments are held for sale / available for sale (no hedging)


FYE: 31-Dec-2020
1-Feb-2020, security is purchased for 100 and the transaction cost of 2 which expensed directly in P&L.

31-Dec-2020, the FV is 150, so change in FV of 50 recongnised in P&L and the carrying amount of 150 (including unrealised gain) is presented in Balance Sheet.

In P&L presented as :
Change in FV of financial instruments through FVTPL
Unrealised gain: 50
Total: 50

FYE: 31-Dec-2021
1-Mar-2021, the above security sold for 90
Unrealised gain as of 31-Dec-2020 reversed / adjusted to unrealised loss as of 31-Dec-2021: 50 taken to P&L
and the realised loss on original cost of 10 also recognised in P&L

In P&L presented as :
Change in FV of financial instruments through FVTPL
Unrealised loss: 50
Realised loss: 10
Total: 60

Is the above accounting and presentation is correct?

OR

FYE: 31-Dec-2020
As the financial instruments are measured through FVTPL,

In P&L should be presented as:
Gain on change in FV of financial instruments through FVTPL: 50

FYE: 31-Dec-2021
In P&L should be presented as below for difference between the carrying amount as of Dec-20 and sale price:

Loss on change in FV of financial instruments through FVTPL: 60

 And

As the company measuring the Financial Instruments through FVTPL, do we need to separately disclose the Unrealised and realised gain / loss?

Kindly advise