Reclassification from OCI to SPLForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Reclassification from OCI to SPLThis topic has 1 reply, 2 voices, and was last updated 2 years ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts May 26, 2021 at 7:27 am #621782 Noah098MemberTopics: 935Replies: 352☆☆☆☆☆Sir I think at this stage I shouldn’t have this question, but better late than never.I wanted to know in case of a reclassification adjustment, do we show a negative OCI balance?Or we just take any gains/losses accumulated directly from equity and move them to SPL, without affecting the current period OCI?And does this rule, either of the above that you say is right, apply in all reclassification adjustments? May 26, 2021 at 5:08 pm #621841 Stephen WidbergKeymasterTopics: 15Replies: 3228☆☆☆☆☆Rule applies to all reclassification adjustments.It is fine to have negative OCI balance – always adjust current period OCI.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In