Artículo 3.3.1. IFRS 9 Paragraph 3.3.1

An entity shall remove a financial liability (or a part of a financial liability) from its statement of financial position when, and only when, it is extinguished—ie when the obligation specified in the contract is discharged or cancelled or expires. [ Refer: paragraphs B3.3.1⁠–⁠B3.3.5 and B3.3.7 Implementation Guidance question B.32 ]