Artículo 3.2.9. IFRS 9 Paragraph 3.2.9

Whether the entity has retained control (see paragraph 3.2.6(c) ) [ Refer: paragraphs B3.2.7⁠–⁠B3.2.9 ] of the transferred asset [ Refer: IAS 32 paragraph 11 (definition of a financial asset) and the last sentence of paragraph 3.2.2 ] depends on the transferee’s ability to sell the asset. If the transferee has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer, the entity has not retained control. In all other cases, the entity has retained control. [ Refer: paragraphs B3.2.7⁠–⁠B3.2.9 Basis for Conclusions paragraph BCZ3.12 ]