Artículo B4.1.12. IFRS 9 Paragraph B4.1.12

Despite paragraph B4.1.10 , a financial asset that would otherwise meet the condition in paragraphs 4.1.2(b) and 4.1.2A(b) but does not do so only as a result of a contractual term that permits (or requires) the issuer to prepay a debt instrument or permits (or requires) the holder to put a debt instrument back to the issuer before maturity is eligible to be measured at amortised cost or fair value through other comprehensive income (subject to meeting the condition in paragraph 4.1.2(a) or the condition in paragraph 4.1.2A(a) ) if: (a) the entity acquires or originates the financial asset at a premium or discount to the contractual par amount; (b) the prepayment amount substantially represents the contractual par amount and accrued (but unpaid) contractual interest, which may include reasonable compensation for the early termination of the contract; and (c) when the entity initially recognises the financial asset, the fair value of the prepayment feature is insignificant.