Which statement is incorrect regarding reclassification of financial assets?

Group of answer choices

a. All reclassifications out of FVTOCI measurement category result in reclassification adjustment.

b. Reclassifications to FVTPL measurement category result to amounts recognized in profit or loss.

c. The effective interest rate is determined on the basis of the fair value of the asset at the reclassification date when an entity reclassifies a financial asset out of FVTPL measurement category.

d. The effective interest rate and the measurement of expected credit losses are not adjusted as a result of the reclassification from AC measurement category to FVTOCI and vice versa.