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Once equity securities are measured at FVPL or FVOCI, the decision is irrevocable. no hk keluar lengkap Reclassifying debt instruments from FVPL to amortized cost or vice versa is only allowed when the business model changes. no hk keluar lengkap A financial asset reclassified from amortized cost to FVPL is measured at fair value with gain or loss recognized in profit or loss