Artículo 3.2.20. IFRS 9 Paragraph 3.2.20

If an entity’s continuing involvement is in only a part of a financial asset [ Refer: paragraphs 3.2.2 and B3.2.17 ] (eg when an entity retains an option to repurchase part of a transferred asset, or retains a residual interest that does not result in the retention of substantially all the risks and rewards of ownership and the entity retains control), the entity allocates the previous carrying amount of the financial asset between the part it continues to recognise under continuing involvement, and the part it no longer recognises on the basis of the relative fair values [ Refer: IFRS 13 ] of those parts on the date of the transfer. For this purpose, the requirements of paragraph 3.2.14 apply. The difference between: (a) the carrying amount (measured at the date of derecognition ) allocated to the part that is no longer recognised and (b) the consideration received for the part no longer recognised shall be recognised in profit or loss. [ Refer: paragraph B3.2.17 ]