Artículo B3.2.5. IFRS 9 Paragraph B3.2.5

Examples of when an entity has retained substantially all the risks and rewards of ownership are: (a) a sale and repurchase transaction where the repurchase price is a fixed price or the sale price plus a lender’s return; (b) a securities lending agreement; (c) a sale of a financial asset together with a total return swap that transfers the market risk exposure back to the entity; (d) a sale of a financial asset together with a deep in‑the‑money put or call option (ie an option that is so far in the money that it is highly unlikely to go out of the money before expiry); and (e) a sale of short‑term receivables in which the entity guarantees to compensate the transferee for credit losses that are likely to occur. [ Refer: paragraphs 3.2.6 and 3.2.7 ]