Artículo 48C. IAS 21 Paragraph 48C

On the partial disposal of a subsidiary that includes a foreign operation , the entity shall re‑attribute the proportionate share of the cumulative amount of the exchange differences recognised in other comprehensive income to the non‑controlling interests in that foreign operation. In any other partial disposal of a foreign operation the entity shall reclassify to profit or loss only the proportionate share of the cumulative amount of the exchange differences recognised in other comprehensive income.