Artículo 5.5.10. IFRS 9 Paragraph 5.5.10

An entity may assume that the credit risk on a financial instrument has not increased significantly since initial recognition if the financial instrument is determined to have low credit risk at the reporting date (see paragraphs B5.5.22⁠–⁠B5.5.24 ). [ Refer: Basis for Conclusions paragraphs BC5.180−BC5.189 and Illustrative Examples, example 4 ]