Artículo 3.2.11. IFRS 9 Paragraph 3.2.11

If, as a result of a transfer, a financial asset is derecognised in its entirety but the transfer results in the entity obtaining a new financial asset or assuming a new financial liability, or a servicing liability, the entity shall recognise the new financial asset, financial liability or servicing liability at fair value [ Refer: IFRS 13 ] .