Artículo B3.1.3. IFRS 9 Paragraph B3.1.3

A regular way purchase or sale of financial assets is recognised using either trade date accounting or settlement date accounting as described in paragraphs B3.1.5 and B3.1.6 . E28 An entity shall apply the same method consistently for all purchases and sales of financial assets that are classified in the same way in accordance with this Standard. For this purpose assets that are mandatorily measured at fair value through profit or loss form a separate classification from assets designated as measured at fair value through profit or loss. In addition, investments in equity instruments accounted for using the option provided in paragraph 5.7.5 form a separate classification. [ Refer: paragraphs 3.1.2 and 5.1.2 Implementation Guidance questions D.2.1⁠–⁠D.2.3 ]