Artículo 3.2.19. IFRS 9 Paragraph 3.2.19

For the purpose of subsequent measurement, recognised changes in the fair value [ Refer: IFRS 13 ] of the transferred asset and the associated liability are accounted for consistently with each other in accordance with paragraph 5.7.1 , and shall not be offset. [ Refer: paragraph B3.2.17 Basis for Conclusions paragraphs BCZ3.27⁠–⁠BCZ3.29 ]