Investments accounting treatment

Dear Mike,
Hope you are really fine dear tutor 🙂 .

My question is about investment accounting treatment in the INVESTOR’s account.

Let’s say there are 3 types of investments:
1-Simple investment (less than 20%)
2-Associate(20% to 50%)
3-Subsidiary(more than 50%)

Now is it correct to say that:

For SIMPLE investment (less than 20%):
1- only recongnise dividend income ( Dr Devidend receivable & Cr Dividend income)
2- At each year end we should determine fair value of the investment, applying whether FVTPL or FVTOCI according to IFRS 9 equity instrument.
So in fact we can NOT state the simple investment at the historical cost and we HAVE TO remeasure it annually.

For associate and subsidiary:
1- only recongnise dividend income ( Dr Devidend receivable & Cr Dividend income)
2- the investment remains at HISTORICAL cost as IFRS 9 does not apply for associate and subsidiary.

Thank you in advance,
Kind Regards