Artículo 2.3. IFRS 9 Paragraph 2.3

The following loan commitments are within the scope of this Standard: (a) loan commitments that the entity designates as financial liabilities at fair value through profit or loss (see paragraph 4.2.2 ). An entity that has a past practice of selling the assets resulting from its loan commitments shortly after origination shall apply this Standard to all its loan commitments in the same class. (b) loan commitments that can be settled net in cash or by delivering or issuing another financial instrument. These loan commitments are derivatives . A loan commitment is not regarded as settled net merely because the loan is paid out in instalments (for example, a mortgage construction loan that is paid out in instalments in line with the progress of construction). (c) commitments to provide a loan at a below‑market interest rate (see paragraph 4.2.1(d) ). [ Refer: paragraph 2.1(g) and Basis for Conclusions paragraphs BCZ2.2⁠–⁠BC2.8 ]