IFRS 9: Financial instrument (FVTOCI)

Hi,

Q1) Are we in general re-measured FVTOCI investments to their fair value prior to a sale?

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Investment in equity instruments (FVTOCI):

Q2) Must fullfill both of the followings?
Not held for trading;
AND held for the long-term

Q3) Derecognition of the Equity instrument (i.e: All shares were sold)
Which method is correct?

Method 1
Gain on disposal of shares 3k, OCI gains on revaluation 5k:
1) Dr Cash 3k, Cr SPL 3k
2) A reserve transfer: Dr OCI Revaluation/Accumulated gains 5k, Cr Retained earning 5k

Method 2
Dr Cash 3k, Cr OCI 3k
OCI (Gains on revaluation) – Do nothing.

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Investment in Debt (FVTOCI)

Q4) Derecognition of the Bond, are the below entries correct?

Gain on disposal of bonds 3k, OCI gains on revaluation 5k:
1) Dr Cash 3k, Cr OCI 3k
2) A reserve transfer: Dr OCI Revaluation/Accumulated gains 8k (5+3), Cr Retained earning 8k

Any assistance you can provide would be greatly appreciated!