Artículo 48A. IAS 21 Paragraph 48A

In addition to the disposal of an entity’s entire interest in a foreign operation , the following partial disposals are accounted for as disposals: (a) when the partial disposal involves the loss of control of a subsidiary that includes a foreign operation, regardless of whether the entity retains a non‑controlling interest in its former subsidiary after the partial disposal; and (b) when the retained interest after the partial disposal of an interest in a joint arrangement or a partial disposal of an interest in an associate that includes a foreign operation is a financial asset that includes a foreign operation. [ Refer: Basis for Conclusions paragraphs BC36⁠–⁠BC40 ]