An investment in a debt security is transferred from one category to another. IFRS require that for this particular reclassification: (1) the security be transferred at fair value at the date of transfer; and (2) the accumulated FV gains or losses at the date of transfer currently carried as a separate component of stockholders' equity be amortized over the remaining life of the security. What type of transfer is being described?

A. Transfer from FVTPL to FVTOCI. B. Transfer from FVTOCI to FVTPL. C. Transfer from amortized cost to FVTOCI. D. Transfer from FVTOCI to amortized cost.