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It outlines the conditions for electing this classification, emphasizing that the equity instrument must not be held for trading and that the election is irrevocable upon initial recognition. The initial measurement is at fair value plus transaction costs. Dividends earned are recognized in Profit and Loss (P/L). Subsequent changes in the fair value of the equity instrument are recognized in Other Comprehensive Income (OCI) and accumulated in a fair value reserve. Foreign exchange gains and losses are also recognized in OCI. Upon disposal of the investment, the fair value reserve is not recycled to P/L but can be transferred between reserves within equity, specifically from the fair value reserve to retained earnings. 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