Artículo 2.7. IFRS 9 Paragraph 2.7

A written option E6 to buy or sell a non‑financial item that can be settled net in cash or another financial instrument, or by exchanging financial instruments, in accordance with paragraph 2.6(a) or 2.6(d) is within the scope of this Standard. Such a contract cannot be entered into for the purpose of the receipt or delivery of the non‑financial item in accordance with the entity’s expected purchase, sale or usage requirements. [ Refer: Basis for Conclusions paragraph BCZ2.18 ]