Artículo B5.1.2A. IFRS 9 Paragraph B5.1.2A

The best evidence of the fair value of a financial instrument at initial recognition is normally the transaction price (ie the fair value of the consideration given or received, see also IFRS 13 ). If an entity determines that the fair value at initial recognition differs from the transaction price as mentioned in paragraph 5.1.1A , the entity shall account for that instrument at that date as follows: (a) at the measurement required by paragraph 5.1.1 if that fair value is evidenced by a quoted price in an active market [ Refer: Basis for Conclusions paragraphs BCZ5.2⁠–⁠BCZ5.7 and IFRS 13 ] for an identical asset or liability (ie a Level 1 input) [ Refer: IFRS 13 paragraphs 76⁠–⁠80 ] or based on a valuation technique that uses only data from observable markets. An entity shall recognise the difference between the fair value at initial recognition and the transaction price as a gain or loss. (b) in all other cases, at the measurement required by paragraph 5.1.1 , adjusted to defer the difference between the fair value at initial recognition and the transaction price. After initial recognition, the entity shall recognise that deferred difference as a gain or loss only to the extent that it arises from a change in a factor (including time) that market participants [ Refer: IFRS 13 ] would take into account when pricing the asset or liability. [ Refer: paragraph B5.2.2A ]