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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?
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