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Definition of "Reclassifications"

An entity should not reclassify a financial instrument into or out of the fair value through profit or loss category while it is held or issued. If, as a result of a change in intention or ability, it is no longer appropriate to classify an investment as held to maturity, it should be reclassified as available for sale and remeasured at fair value, and the difference between its carrying amount and fair value should be accounted for in accordance with paragraph 61(b) of AS 30.

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