If, since its last annual reporting date, an entity has reclassified financial assets out of the fair value through other comprehensive income category so that they are measured at amortised cost or out of the fair value through profit or loss category so that they are measured at amortised cost or fair value through other comprehensive income it shall disclose:
ce qui a amené l'entité à conclure que le prix de transaction ne constituait pas la meilleure indication de la juste valeur, avec description des indications étayant la juste valeur.