Ifrs 9 Financial Instruments


exercise price (see paragraph B3.2.13)


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exercise price (see paragraph B3.2.13).
(c)
When the entity’s continuing involvement takes the form of a
cash-settled option or similar provision on the transferred asset, the
extent of the entity’s continuing involvement is measured in the
same way as that which results from non-cash settled options as set
out in (b) above.
When an entity continues to recognise an asset to the extent of its
continuing involvement, the entity also recognises an associated liability.
Despite the other measurement requirements in this Standard, the
transferred asset and the associated liability are measured on a basis that
reflects the rights and obligations that the entity has retained. The
associated liability is measured in such a way that the net carrying amount
of the transferred asset and the associated liability is: 
(a)
the amortised cost of the rights and obligations retained by the
entity, if the transferred asset is measured at amortised cost, or
3.2.15
3.2.16
3.2.17
IFRS 9
© IFRS Foundation
A379


(b)
equal to the fair value of the rights and obligations retained by the
entity when measured on a stand-alone basis, if the transferred asset
is measured at fair value.
The entity shall continue to recognise any income arising on the
transferred asset to the extent of its continuing involvement and shall
recognise any expense incurred on the associated liability.
For the purpose of subsequent measurement, recognised changes in the
fair value of the transferred asset and the associated liability are accounted
for consistently with each other in accordance with paragraph 5.7.1, and

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