Artículo 4.1.1. IFRS 9 Paragraph 4.1.1

Unless paragraph 4.1.5 applies, an entity shall classify financial assets as subsequently measured at amortised cost , fair value through other comprehensive income or fair value through profit or loss [ Refer: paragraphs 5.2.1⁠–⁠5.2.3 ] on the basis of both: (a) the entity’s business model for managing the financial assets and [ Refer: paragraphs B4.1.1⁠–⁠B4.1.6 ] (b) the contractual cash flow characteristics of the financial asset. [ Refer: paragraphs B4.1.7⁠–⁠B4.1.26 ] [ Refer: paragraphs BC4.1⁠–⁠BC4.45 and BC4.124⁠–⁠BC4.208 ]