本身它被分类为FVOCI,stock不可重分类。那么此题“If at acquisition , all of the equity securities that were eligible to be designated as fair value through profit or loss were so designated”。我的理解是，所有的这个股票portfolio中的股票，能被指定为FVPL的都被指定为FVPL。但是这个股票组合中的Barker inc股票之前为FVOCI，那么他就不能被指定为FVPL了。
