Artículo 5.6.2. IFRS 9 Paragraph 5.6.2

If an entity reclassifies a financial asset out of the amortised cost measurement category and into the fair value through profit or loss measurement category, its fair value is measured at the reclassification date . Any gain or loss arising from a difference between the previous amortised cost of the financial asset and fair value is recognised in profit or loss.