Brévalis sells a brand to a competitor. The contract is signed on 15 November 20X1; according to the analysis performed under IFRS 15, the buyer obtains control of the brand on 10 January 20X2, the date on which the rights are actually transferred. The price is received on 28 February 20X2. Brévalis has a reporting date of 31 December 20X1 and the brand has not been classified as held for sale. On which date is the brand derecognised?