is not expected pensate the entity adequately for performing the servicing, a servicing liability for the servicing obligation shall be recognised at its fair va lue. If the fee to be received is expected to be more than pensation for the servicing, a servicing asset shall be recognised for the servicing right at an amount determined on the basis of an allocation of the carrying amount of the larger financial asset in accordance with paragraph 3.2.13. 3.2.11 If, as a result of a transfer, a financial asset is derecognised in its entirety but the transfer results in the entity obtaining a new financial asset or assuming a new financial liability, or a servicing liabil ity, the entity shall recognise the new financial asset, financial liability or servicing liability at fair value.
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