Artículo 5.7.1A. IFRS 9 Paragraph 5.7.1A

Dividends are recognised in profit or loss only when: (a) the entity’s right to receive payment of the dividend is established; (b) it is probable that the economic benefits associated with the dividend will flow to the entity; and (c) the amount of the dividend can be measured reliably. [ Refer: paragraphs 5.7.6 and B5.7.1 and Basis for Conclusions paragraph BC5.25(a) ]