Artículo 5.7.5. IFRS 9 Paragraph 5.7.5

At initial recognition, an entity may make an irrevocable election to present in other comprehensive income subsequent changes in the fair value of an investment in an equity instrument within the scope of this Standard that is neither held for trading nor contingent consideration recognised by an acquirer in a business combination to which IFRS 3 applies. (See paragraph B5.7.3 for guidance on foreign exchange gains or losses.) [ Refer: IFRS 3 paragraph 58(b)(i) IFRS 3 Basis for Conclusions paragraphs BC360D⁠–⁠BC360F and BC360I Implementation Guidance question E.3.4 ]