Fair Value Through Other Comprehensive Income governs asset classification and OCI recognition with specific disposal reclassification rules.

Financial assets are classified as Fair Value Through Other Comprehensive Income when the business model objective is achieved by both collecting contractual cash flows and selling assets. Initial recognition and finance income/cost calculations use the same amortisation mechanics as amortised cost, but assets are measured at fair value each reporting date with differences recognised in OCI. On sale, Fair Value Reserve (OCI) is reclassified to profit or loss for financial assets, whereas for equity investments the OCI balance transfers directly to retained earnings and is not reclassified to profit or loss.

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