Artículo B3.3.5. IFRS 9 Paragraph B3.3.5

Although legal release, whether judicially or by the creditor, results in derecognition of a liability, the entity may recognise a new liability if the derecognition criteria in paragraphs 3.2.1⁠–⁠3.2.23 are not met for the financial assets transferred. If those criteria are not met, the transferred assets are not derecognised, and the entity recognises a new liability relating to the transferred assets. [ Refer: paragraph 3.3.1 ]