Swanand

sort of tricky...what you've quoted is correct, I would think of it like if you are reclassifying from trading to AFS, or AFS to trading, then since both of those involves trading, and trading unrealized gains/losses go to NI, then in these two cases you must recognize the impact of the reclassification in NI. Does that help?

If you go from HTM---> AFS, THEN the unrealized g/l goes to OCI