Artículo B3.2.11. IFRS 9 Paragraph B3.2.11

When measuring the fair values of the part that continues to be recognised and the part that is derecognised for the purposes of applying paragraph 3.2.13 , an entity applies the fair value measurement requirements in IFRS 13 Fair Value Measurement in addition to paragraph 3.2.14 . [ Refer: paragraphs 3.2.2(a) and 3.2.6 ]