Artículo 7.2.13. IFRS 9 Paragraph 7.2.13

If an entity previously accounted for a derivative liability that is linked to, and must be settled by, delivery of an equity instrument that does not have a quoted price in an active market for an identical instrument (ie a Level 1 input) at cost in accordance with IAS 39 , it shall measure that derivative liability at fair value at the date of initial application. Any difference between the previous carrying amount and the fair value shall be recognised in the opening retained earnings of the reporting period that includes the date of initial application. [ Refer: Basis for Conclusions paragraphs BC7.15 and BC7.29(c) ]