The Disclosure Requirements for Financial Assets That Have Been Reclassified

The disclosure requirements for financial assets that have been reclassified at amortised cost include: $$\begin{array} { | l | c | c | c | c | } \hline & \mathrm { I } & \mathrm { II } & \mathrm { III } & \mathrm { IV } \\\hline \text { The interest incorne or experise recopraised } & \text { No } & \text { No } & \text { Yes } & \text { Yes } \\\hline \begin{array} { l } \text { The effective interest rate or the reclassification } \\\text { date }\end{array} & \text { No } & \text { Yes } & \text { Yes } & \text { No } \\\hline \begin{array} { l } \text { The fair value of the firarncial assets at the end of } \\\text { the reportirip period after reclassification }\end{array} & \text { No } & \text { Yes } & \text { Yes } & \text { Yes } \\\hline \begin{array} { l } \text { The fair value gair or loss that would have beent } \\\text { recogrised in the firmaricial year if ro } \\\text { reclassification had occured. }\end{array} & \text { Yes } & \text { No } & \text { Yes } & \text { No } \\\hline\end{array}$$

A) I.
B) II.
C) III.
D) IV.

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