Artículo 5.7.11. IFRS 9 Paragraph 5.7.11

As described in paragraph 5.7.10 , if a financial asset is measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A , the amounts that are recognised in profit or loss are the same as the amounts that would have been recognised in profit or loss if the financial asset had been measured at amortised cost .