Artículo B3.2.15. IFRS 9 Paragraph B3.2.15

To the extent that a transfer of a financial asset does not qualify for derecognition , the transferee does not recognise the transferred asset as its asset. E29 The transferee derecognises the cash or other consideration paid and recognises a receivable from the transferor. If the transferor has both a right and an obligation to reacquire control of the entire transferred asset for a fixed amount (such as under a repurchase agreement), the transferee may measure its receivable at amortised cost if it meets the criteria in paragraph 4.1.2 .