Derecognition of financial assets (SectiDerecognition of financial assets (Section 3.2)

Derecognition of financial assets (Section 3.2)

B3.2.1 The following flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised.

![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.057.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.056.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.055.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.054.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.053.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.052.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.051.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.050.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.049.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.028.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.048.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.047.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.046.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.039.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.008.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.045.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.044.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.043.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.042.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.008.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.041.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.030.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.040.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.039.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.030.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.038.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.037.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.028.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.036.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.035.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.034.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.033.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.008.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.032.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.031.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.030.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.029.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.028.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.027.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.020.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.026.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.025.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.007.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.020.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.024.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.020.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.023.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.022.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.021.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.020.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.020.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.019.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.018.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.018.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.017.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.016.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.015.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.014.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.013.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.012.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.011.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.010.png)![Derognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.009.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.008.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.007.png)![Derecognition of financial assets.  
The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised
](image.006.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.005.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.004.png)![Derecognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.003.png)![Derognition of financial assets.  The flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised](image.002.png)