ASW purchased a 3% holding in equity shares in a listed company, WGW. ASW's intention is to hold this investment for the long term. ASW's accounting policy is to take gains and losses on investments to other comprehensive income (OCI) wherever there is the option to do so under IFRS. For initial measurement and subsequent measurement, how should this financial asset be measured in accordance with IFRS 9: Financial Instruments? Solution A.Fair value | Fair value through P&L. B.Fair value less transaction costs | Fair value through OCI. C.Fair value plus transaction costs | Fair value through OCI. D.Fair value plus transaction costs | Fair value through P&L