Artículo 4.4.1. IFRS 9 Paragraph 4.4.1

When, and only when, an entity changes its business model for managing financial assets it shall reclassify all affected financial assets in accordance with paragraphs 4.1.1⁠–⁠4.1.4 . See paragraphs 5.6.1⁠–⁠5.6.7 , B4.4.1⁠–⁠B4.4.3 and B5.6.1⁠–⁠B5.6.2 for additional guidance on reclassifying financial assets. [ Refer: Basis for Conclusions paragraphs BC4.111⁠–⁠BC4.120 and BC4.212⁠–⁠BC4.215 Illustrative Examples, example 15 ]