Financial instrument

Sir, I have one more question. I would like to ask does it have financial liability for equity instrument? If yes, what are the model available for this? Thanks sir

Reclassification is only for debt instruments. The company must be changing its business model. The reclassification would be applied prospectively. So an instrument previously recognised at amortised cost would be revalued to fair value Gains or losses would go to OCI. I find it very hard to imagine a reclassification from FV OCI to amortised cost, but it seems that the fair value at the reclassification date will be used as the new carrying amount on the amortised. cost accounting. Any cumulative gains or losses in a spin OCI will apparently be adjusted against this initial carrying amount.................... Before you ask I'm not going to make up an example of this would take a week. Your other question makes no sense at the moment. On the credit side instruments are either liabilities or equity.