Reclassifications between categories are somewhat uncommon under IAS 39 and they are prohibited into and out of your fair value as a result of profit or burning category. Reclassifications from your held-to-maturity category because of a change involving intent or ability are treated seeing that sales and, in addition to in exceptional conditions; result in the full category being ‘tainted’. The most frequent reason for a reclassification out of your category, therefore, is when the full category is tainted and really needs to be reclassified as available-for-sale for two years. In these kinds of circumstances, the possessions are re-measured in order to fair value, together with any difference recognized in equity.
- Annual Report 2013-2014 of Bangladesh Krishi Bank
- Annual Report 2013 of Apex Spinning & Knitting Mills Limited
- Annual Report 2005-2006 of Bharat Petroleum Corporation Limited
- Trade Union Conferences
- Annual Report 2016-2017 of Sun Pharmaceutical Industries Limited
- Annual Report 2016 of Paramount Textile Limited