I have an urge to complete the diagram for IFRS 
Details in the curriculum are painfully almost complete. I guess “held-to-maturity” to “fair value” is tainted, what’s the last arrow!?
What do you mean by “last arrow”? Which one?
By the way, you can’t reclassify to designated at FV (through profit or loss)
Sorry, the red arrows mean reclassification not allowed (or very restricted) under IFRS. The curriculum doesn’t seem to specifically state anything about HTM–>FV or AFS–>FV. That’s what I mean by the last arrows, the last two not yet drawn on the diagram.
It’s just a personal thing… my memories set better visually, and with a sense of completeness
I don’t get your chart, but here are takeaways,
IFRS
Reclassification in or out of Designated through P&L NOT ALLOWED.
Reclassification out of HFT is severely restricted.
AFS(debt) reclassification to HTM is allowed if intention is to hold till maturity.
HTM reclassification is allowed to AFS if intention isn’t to hold till maturity.
Thanks for the responses guys… sorry, the chart seems intuitive to me, didn’t realize it was so wierd.
But yes… my question is still: what about the last two unmentioned combinations: HTM–>FVPL and AFS–>FVPL
And no, it’s not important, and no, it won’t be on the exam. Just curious.
Oktavian, IAS 39 does not allow reclassifications into the Fair Value through Profit or Loss (IAS 39 par.50).
Accordingly, if you have a portfolio of AFS equities, and you start trading in them, you would be required to classify all newly acquired securities of the same type as Held for Trading (FVPL) but the existing instruments, which have not been sold yet, would continue to be calssified as AFS.
Excellent, thanks 
you’re welcome!