Artículo 5.5.17. IFRS 9 Paragraph 5.5.17

An entity shall measure expected credit losses of a financial instrument in a way that reflects: E18 (a) an unbiased and probability‑weighted amount that is determined by evaluating a range of possible outcomes; [ Refer: paragraphs B5.5.41−B5.5.43 and Basis for Conclusions paragraphs BC5.262−BC5.266 ] (b) the time value of money; [ Refer: paragraphs B5.5.44−B5.5.48 and Basis for Conclusions paragraphs BC5.267−BC5.279 ] and (c) reasonable and supportable information that is available without undue cost or effort at the reporting date about past events, current conditions and forecasts of future economic conditions. [ Refer: paragraphs B5.5.49−B5.5.54 and Basis for Conclusions paragraphs BC5.280−BC5.286 ]