Artículo B3.1.1. IFRS 9 Paragraph B3.1.1

As a consequence of the principle in paragraph 3.1.1 , an entity recognises all of its contractual rights and obligations under derivatives in its statement of financial position as assets and liabilities, respectively, except for derivatives that prevent a transfer of financial assets from being accounted for as a sale (see paragraph B3.2.14 ). If a transfer of a financial asset does not qualify for derecognition , the transferee does not recognise the transferred asset as its asset (see paragraph B3.2.15 ).