Artículo BA.4. IFRS 9 Paragraph BA.4

A regular way purchase or sale gives rise to a fixed price commitment between trade date and settlement date that meets the definition of a derivative . However, because of the short duration of the commitment it is not recognised as a derivative financial instrument. Instead, this Standard provides for special accounting for such regular way contracts (see paragraphs 3.1.2 and B3.1.3⁠–⁠B3.1.6 ).