Artículo 5.5.1. IFRS 9 Paragraph 5.5.1

An entity shall recognise a loss allowance for expected credit losses on a financial asset that is measured in accordance with paragraphs 4.1.2 or 4.1.2A , [ Refer: Basis for Conclusions paragraphs BC5.118−BC5.124 and BC5.129−BC5.130 ] a lease receivable, [ Refer: paragraph 2.1(b) and Basis for Conclusions paragraphs BC5.131−BC5.133 ] a contract asset [ Refer: paragraphs 2.1(j) and 2.2 and Basis for Conclusions paragraph BC5.134 ] or a loan commitment [ Refer: Basis for Conclusions paragraphs BCZ2.2⁠–⁠BC2.8 ] and a financial guarantee contract [ Refer: paragraphs 2.1(e) and B2.5 and Basis for Conclusions paragraphs BCZ2.9⁠–⁠BC2.17 and BC5.125⁠–⁠BC5.128 ] to which the impairment requirements apply in accordance with paragraphs 2.1(g) , 4.2.1(c) or 4.2.1(d) .