Division 64 F1

Where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category (IFRS 9.5.6.7) or into the amortised cost measurement category (IFRS 9.5.6.5), the reclassified cumulative gains and losses previously recognised in other comprehensive income shall be respectively reported in ‘ Transferred to profit or loss ’ and in ‘ Other reclassifications ’ , adjusting in the latter case the carrying amount of the financial asset.