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7 . When a financial asset at FVPL is reclassified to FVOCI , the new carrying amount is equal to a . Fair value at

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7 . When a financial asset at FVPL is reclassified to FVOCI , the new carrying amount is equal to a . Fair value at reclassification date . b. Original carrying amount C . Present value of contractual cash flows d. Present value of contractual cash flows representing principal

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