Artículo 2.3A. IFRS 9 Paragraph 2.3A

Paragraphs 6.10.1⁠–⁠6.10.2 and B2.7⁠–⁠B2.8 apply only to contracts referencing nature-dependent electricity. Contracts referencing nature-dependent electricity are contracts that expose an entity to variability in the underlying amount of electricity because the source of electricity generation depends on uncontrollable natural conditions (for example, the weather). Contracts referencing nature-dependent electricity include both contracts to buy or sell nature-dependent electricity and financial instruments that reference such electricity. [ Refer: Basis for Conclusions paragraphs BC2.17A⁠⁠–⁠⁠BC2.17I ]