Artículo 3.2.3. IFRS 9 Paragraph 3.2.3

An entity shall derecognise a financial asset [ Refer: IAS 32 paragraph 11 (definition of a financial asset) and the last sentence of paragraph 3.2.2 ] when, and only when: E8 (a) the contractual rights to the cash flows from the financial asset expire, E9, E10 or (b) it transfers the financial asset as set out in paragraphs 3.2.4 and 3.2.5 and the transfer qualifies for derecognition in accordance with paragraph 3.2.6 . [ Refer: paragraph B3.2.1 ] (See paragraph 3.1.2 for regular way sales of financial assets.)