Artículo B5.7.2A. IFRS 9 Paragraph B5.7.2A

For the purpose of recognising foreign exchange gains and losses under IAS 21 , a financial asset measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A is treated as a monetary item. Accordingly, such a financial asset is treated as an asset measured at amortised cost in the foreign currency. Exchange differences on the amortised cost are recognised in profit or loss and other changes in the carrying amount are recognised in accordance with paragraph 5.7.10 .