Artículo 3.2.10. IFRS 9 Paragraph 3.2.10

If an entity transfers a financial asset [ Refer: IAS 32 paragraph 11 (definition of a financial asset) and the last sentence of paragraph 3.2.2 ] in a transfer that qualifies for derecognition in its entirety and retains the right to service the financial asset for a fee, it shall recognise either a servicing asset or a servicing liability for that servicing contract. If the fee to be received is not expected to compensate the entity adequately for performing the servicing, a servicing liability for the servicing obligation shall be recognised at its fair value [ Refer: IFRS 13 ] . If the fee to be received is expected to be more than adequate compensation for the servicing, a servicing asset shall be recognised for the servicing right at an amount determined on the basis of an allocation of the carrying amount of the larger financial asset in accordance with paragraph 3.2.13 .