Artículo 5.1.1. IFRS 9 Paragraph 5.1.1

Except for trade receivables within the scope of paragraph 5.1.3 , at initial recognition, an entity shall measure a financial asset or financial liability at its fair value [ Refer: IFRS 13 Appendix A ] plus or minus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs [ Refer: paragraph B5.4.8 ] that are directly attributable to the acquisition or issue of the financial asset or financial liability. E16 [ Refer: Implementation Guidance question E.1.1 ]