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Notes to the Consolidated Financial Statements31 December 2024148ADVANCING AHEAD2.4MATERIAL ACCOUNTING POLICIES (continued)Financial instruments (continued)Investments and other financial assets (continued)Subsequent measurementFinancial assets measured at amortised costThe Group measures financial assets at amortised cost if both of the following conditions are met:%u2022%u0009 Thefinancialassetisheldwithinabusinessmodelwiththeobjectivetoholdfinancialassetsinordertocollect contractual cash flows; and%u2022%u0009 Thecontractualtermsofthefinancialassetgiveriseonspecifieddatestocashflowsthataresolelypaymentsof principal and interest on the principal amount outstanding.Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or impaired.The Group%u2019s financial assets at amortised cost includes trade receivables, and financial assets included in prepayments, other receivables and other assets.Financial assets designated at fair value through OCI (equity investments)Upon initial recognition, the Group can elect to classify irrevocably its equity investments as equity instruments designated at fair value through OCI when they meet the definition of equity under IAS 32 Financial Instruments: Presentation and are not held for trading. The classification is determined on an instrument-by-instrument basis.Gains and losses on these financial assets are never recycled in profit or loss. Dividends are recognised as other income in profit or loss when the right of payment has been established, except when the Group benefits from such proceeds as a recovery of part of the cost of the financial asset, in which case, such gains are recorded in other comprehensive income. Equity investments designated at fair value through other comprehensive income are not subject to impairment assessment.The Group elected to classify irrevocably its equity investments under this category.