Artículo 5.5.14. IFRS 9 Paragraph 5.5.14

At each reporting date, an entity shall recognise in profit or loss the amount of the change in lifetime expected credit losses as an impairment gain or loss . An entity shall recognise favourable changes in lifetime expected credit losses as an impairment gain, even if the lifetime expected credit losses are less than the amount of expected credit losses that were included in the estimated cash flows on initial recognition. [ Refer: Basis for Conclusions paragraph BC5.210 ]