Artículo B4.3.12. IFRS 9 Paragraph B4.3.12

Paragraph B4.3.11 does not apply to embedded derivatives in contracts acquired in: (a) a business combination (as defined in IFRS 3 Business Combinations ); (b) a combination of entities or businesses under common control as described in paragraphs B1⁠–⁠B4 of IFRS 3 ; or (c) the formation of a joint venture as defined in IFRS 11 Joint Arrangements or their possible reassessment at the date of acquisition. 5