Artículo B3.2.12. IFRS 9 Paragraph B3.2.12

The following is an application of the principle outlined in paragraph 3.2.15 . If a guarantee provided by the entity for default losses on the transferred asset prevents a transferred asset from being derecognised because the entity has retained substantially all the risks and rewards of ownership of the transferred asset, the transferred asset continues to be recognised in its entirety and the consideration received is recognised as a liability. [ Refer: paragraph 3.2.6(b) ]