| The fine print is fascinating, explaining the criteria used by government panels to reclassify people from one racial group to another. |
| An entity shall not reclassify any financial instrument into the fair value through profit or loss category after initial recognition. |
| The ECB has decided, for presentational reasons, to reclassify these items under this heading. |
| As well, the entity should reclassify as a liability an instrument at the date on which it ceases to meet all the conditions. |
| The study provides enough alarming data to warrant emergency measures by State Governments to reclassify wetlands as protected areas. |
| Ketamine is currently legal although the Home Office has plans to reclassify it as a class C drug by the end of this year. |
