FVOCI:Other financial assets (note 1(i)); – Equity securities designated at fair value through other comprehensive income (FVOCI) (note 1(f)) FVOCI:FVOCI are recognised/derecognised on the date the Group commits to purchase/sell the investment FVOCI:FVOCI is not held for trading purposes and on initial recognition of the investment the Group makes an irrevocable election to designate the investment at fair value through other comprehensive income (non-recycling) such that subsequent changes in fair value are recognised in other comprehensive income FVOCI: Dividends from FVOCI, are recognised in profit or loss as other income FVOCI:significant unobservable inputs The Group has a team headed by the chief financial officer performing valuations for the financial instruments, including other financial assets, FVOCI, foreign currency option contracts and foreign currency forward contracts which are categorised into Level 2 of the fair value hierarchy.Find the abbreviation FVOCI and match their long term