Artículo 3.2.1. IFRS 9 Paragraph 3.2.1

In consolidated financial statements, paragraphs 3.2.2⁠–⁠3.2.9 , B3.1.1 , B3.1.2 and B3.2.1⁠–⁠B3.2.17 are applied at a consolidated level. Hence, an entity first consolidates all subsidiaries in accordance with IFRS 10 and then applies those paragraphs to the resulting group.