Artículo 5.4.1. IFRS 9 Paragraph 5.4.1

Interest revenue shall be calculated by using the effective interest method (see Appendix A and paragraphs B5.4.1⁠–⁠B5.4.7 ). This shall be calculated by applying the effective interest rate to the gross carrying amount of a financial asset except for: (a) purchased or originated credit-impaired financial assets . For those financial assets, the entity shall apply the credit-adjusted effective interest rate to the amortised cost of the financial asset from initial recognition. [ Refer: paragraphs B5.4.7 and B5.5.45 ] (b) financial assets that are not purchased or originated credit-impaired financial assets but subsequently have become credit-impaired financial assets . For those financial assets, the entity shall apply the effective interest rate to the amortised cost of the financial asset in subsequent reporting periods.