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What is a reclassification?

What is a reclassification? Here are some definitions.

Noun
  1. The act of reclassifying; a second or subsequent classification.
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This is due to the reclassification of certain balances within the balance sheet, made necessary to allow a relevant comparison with the restated figures.
That means any announcement on reclassification will have to wait until summer at the earliest.
Such reclassification results in a change in the reported stock position in the period in which the transfer takes place.
So we do not support the reclassification of natural health products as foods.
The reclassification should be positive for an increase and negative for a decrease.
The prior year quarter included a hedge accounting reclassification to net interest income.

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