Artículo 5.4.6. IFRS 9 Paragraph 5.4.6

The basis for determining the contractual cash flows of a financial asset or financial liability can change: (a) by amending the contractual terms specified at the initial recognition of the financial instrument (for example, the contractual terms are amended to replace the referenced interest rate benchmark with an alternative benchmark rate); (b) in a way that was not considered by—or contemplated in—the contractual terms at the initial recognition of the financial instrument, without amending the contractual terms (for example, the method for calculating the interest rate benchmark is altered without amending the contractual terms); and/or (c) because of the activation of an existing contractual term (for example, an existing fallback clause is triggered). [ Refer: Basis for Conclusions paragraphs BC5.294⁠–⁠BC5.300 ]