Artículo 15. IAS 21 Paragraph 15

An entity may have a monetary item that is receivable from or payable to a foreign operation . An item for which settlement is neither planned nor likely to occur in the foreseeable future is, in substance, a part of the entity’s net investment in that foreign operation, and is accounted for in accordance with paragraphs 32 and 33 . Such monetary items may include long‑term receivables or loans. They do not include trade receivables or trade payables.