Artículo 3.2.15. IFRS 9 Paragraph 3.2.15

If a transfer does not result in derecognition because the entity has retained substantially all the risks and rewards of ownership of the transferred asset, the entity shall continue to recognise the transferred asset in its entirety and shall recognise a financial liability for the consideration received. In subsequent periods, the entity shall recognise any income on the transferred asset and any expense incurred on the financial liability. [ Refer: paragraph B3.2.12 Basis for Conclusions paragraphs BCZ3.25 and BCZ3.26 ]