Artículo 5.5.20. IFRS 9 Paragraph 5.5.20

However, some financial instruments include both a loan and an undrawn commitment component and the entity’s contractual ability to demand repayment and cancel the undrawn commitment does not limit the entity’s exposure to credit losses to the contractual notice period. For such financial instruments, and only those financial instruments, the entity shall measure expected credit losses over the period that the entity is exposed to credit risk and expected credit losses would not be mitigated by credit risk management actions, even if that period extends beyond the maximum contractual period. [ Refer: paragraphs B5.5.39⁠–⁠B5.5.40 Basis for Conclusions paragraphs BC5.254−BC5.261 Illustrative Examples, example 10 ]