Artículo 5.7.4. IFRS 9 Paragraph 5.7.4

If an entity recognises financial assets using settlement date accounting (see paragraphs 3.1.2 , B3.1.3 and B3.1.6 ), any change in the fair value of the asset to be received during the period between the trade date and the settlement date is not recognised for assets measured at amortised cost . For assets measured at fair value, however, the change in fair value shall be recognised in profit or loss or in other comprehensive income, as appropriate in accordance with paragraph 5.7.1 . The trade date shall be considered the date of initial recognition for the purposes of applying the impairment requirements.