Artículo 48. IAS 21 Paragraph 48

On the disposal of a foreign operation , the cumulative amount of the exchange differences relating to that foreign operation, recognised in other comprehensive income and accumulated in the separate component of equity, shall be reclassified from equity to profit or loss (as a reclassification adjustment) when the gain or loss on disposal is recognised (see IFRS 18 Presentation and Disclosure in Financial Statements ). [ Refer: IFRIC 16 paragraph 17 ]