Dec 2009 Q2 SANDOWN

I certainly did watch the lecture and this is how this issue came to my attention.
I have tried to find information about Available for Sale (AFS) investments but the subject is not mentioned in IAS 32/39 nor in IFRS 7/9. Financial assets classified at Fair Valule through Other Comprehensive Income (FVTOCI) is what most resembles AFS investments but I don’t understand how to treat already accrued existing reserves from gains on these FVTOCI investments in the case of selling them or disposing them:

(a) Are we allowed to “recycle” those reserves In the Income Statement, thus increasing profit for the year or
(b) Recycling should be done only through Other Comprehensive Income, that is my a movement from the reserve to Retained Earnings?

In essence my question is this: if the above question – SANDOWN – was repeated in the June 2013 exams,
(i) would it still refer to AFS investments or to FVTOCI financial assets?
(ii) what would the treatment of existing reserves from past gains on this FVTOCI investment would be? Recycling through income, as the aforementioned lecture suggests, or through equity only i.e. be way of a transfer to Retained Earnings?

Thanks in advance!