Artículo 4.1.2. IFRS 9 Paragraph 4.1.2

A financial asset shall be measured at amortised cost if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows [ Refer: paragraphs B4.1.2C⁠–⁠B4.1.4 and Basis for Conclusions paragraphs BC4.140⁠–⁠BC4.147 ] and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [ Refer: paragraphs B4.1.7⁠–⁠B4.1.26 and Basis for Conclusions paragraphs BC4.170⁠–⁠BC4.208 ] Paragraphs B4.1.1⁠–⁠B4.1.26 provide guidance on how to apply these conditions.