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IFRS — IAS 1 - Presentation of Financial Statements, IFRS 9 - Financial Instruments, IAS 21 - The Effects of Changes in Foreign Exchange Rates — QB-000075
Which OCI items are normally reclassified to profit or loss when the relevant conditions occur? 1. PPE revaluation surplus. 2. Equity investment FVOCI changes. 3. Foreign-operation translation differences. 4. Defined-benefit remeasurements. 5. Debt investment FVOCI changes.