Artículo 3.2.17. IFRS 9 Paragraph 3.2.17

When an entity continues to recognise an asset to the extent of its continuing involvement, the entity also recognises an associated liability. Despite the other measurement requirements in this Standard, the transferred asset and the associated liability are measured on a basis that reflects the rights and obligations that the entity has retained. The associated liability is measured in such a way that the net carrying amount of the transferred asset and the associated liability is: (a) the amortised cost of the rights and obligations retained by the entity, if the transferred asset is measured at amortised cost, or (b) equal to the fair value [ Refer: IFRS 13 ] of the rights and obligations retained by the entity when measured on a stand‑alone basis, if the transferred asset is measured at fair value. [ Refer: paragraph B3.2.17 Basis for Conclusions paragraphs BCZ3.27⁠–⁠BCZ3.29 ]