Artículo A13. IAS 21 Paragraph A13

A currency that is not exchangeable into another currency for one purpose might be exchangeable into that currency for another purpose. For example, an entity might be able to obtain a currency to import specific goods but not to pay dividends. In such situations, the entity might conclude that an observable exchange rate for another purpose meets the objective in paragraph 19A . If the rate meets the objective in paragraph 19A, an entity may use that rate as the estimated spot exchange rate .