Artículo B5.1.2. IFRS 9 Paragraph B5.1.2

If an entity originates a loan that bears an off‑market interest rate (eg 5 per cent when the market rate for similar loans is 8 per cent), and receives an upfront fee as compensation, the entity recognises the loan at its fair value, ie net of the fee it receives. [ Refer: paragraph 5.1.1 ]