Artículo B2.3. IFRS 9 Paragraph B2.3

Sometimes, an entity makes what it views as a ‘strategic investment’ in equity instruments issued by another entity, with the intention of establishing or maintaining a long‑term operating relationship with the entity in which the investment is made. The investor or joint venturer entity uses IAS 28 Investments in Associates and Joint Ventures to determine whether the equity method of accounting shall be applied to such an investment.