Artículo 4.1.2A. IFRS 9 Paragraph 4.1.2A

A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and [ Refer: paragraphs B4.1.4A⁠–⁠B4.1.4C and Basis for Conclusions paragraphs BC4.148⁠–⁠BC4.162 ] (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.