Artículo 5.5.2. IFRS 9 Paragraph 5.5.2

An entity shall apply the impairment requirements for the recognition and measurement of a loss allowance for financial assets that are measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A . However, the loss allowance shall be recognised in other comprehensive income and shall not reduce the carrying amount of the financial asset in the statement of financial position. [ Refer: Basis for Conclusions paragraph BC5.119 and Illustrative Examples, example 13 ] [ Link to Basis for Conclusions paragraphs BC5.120−BC5.124 for the background of including financial assets that are measured at fair value through other comprehensive income in the scope of the impairment requirements]