Equity investment Disposal

Hello Sir, Q1 In case of disposing of equity investment which have been measured at fair value through OCI then where the gain on disposal will go as well as the cummulative gain with regard to the same asset. Skeptic is about to dispose of an equity investment in another entity which is measured at fair value through other comprehensive income. Skeptic expects to make a gain on disposal; a cumulative fair value gain has already been recognised over the period of holding this asset. Select the correct accounting treatment of the gains in the year of disposal in accordance with IFRS 9 Financial Instruments. Gain on disposal  :where the credit will go : P&L OCI retained Earnings Reclassify to P&L Do not Reclassify to P&L Transfer to separate component of equity Cumulative gain  :where the credit will go : P&L OCI retained Earnings Reclassify to P&L Do not Reclassify to P&L Transfer to separate component of equity _________________________________________________________________________________ Q2 If we say that the investment is measured at faire value through p&L or faire value through OCI does this mean that the investment value will not appear in the balance sheet in assets and instead it will only go to those accounts. or it means that only their respective gain and loss will go there in P&l and OCI Thanks ,