YYY Investment Limited invested ₹6 million in corporate bonds. These investments were initially classified as ‘measured at the amortized cost’ in line with the business model of the company. With the change in the business model, the company would like to reclassify these investments. The fair value these bonds is ₹6.4 million. What would be the impact of such reclassification in the following cases: 

1. Reclassify to FVTPL.

2. Reclassify to FVTOCI.