Artículo 3.3.4. IFRS 9 Paragraph 3.3.4

If an entity repurchases a part of a financial liability, the entity shall allocate the previous carrying amount of the financial liability between the part that continues to be recognised and the part that is derecognised based on the relative fair values of those parts on the date of the repurchase. The difference between (a) the carrying amount allocated to the part derecognised and (b) the consideration paid, including any non‑cash assets transferred or liabilities assumed, for the part derecognised shall be recognised in profit or loss.