This is the classification arrived at.
The financial assets at fair value through other comprehensive income represent equity instruments and are designated.
Category classification criteria at initial recognition
- Available only for investments in equity instruments (within the scope of IFRS 9) that are not held for trading. Designation at initial recognition is optional and irrevocable.
Subsequent measurement
- Fair value, with all gains and losses recognised in other comprehensive income
- Changes in fair value are not subsequently recycled to profit and loss
- Dividends are recognised in profit or loss.