Artículo 5.5.3. IFRS 9 Paragraph 5.5.3

Subject to paragraphs 5.5.13⁠–⁠5.5.16 , at each reporting date, an entity shall measure the loss allowance for a financial instrument at an amount equal to the lifetime expected credit losses if the credit risk on that financial instrument has increased significantly since initial recognition. [ Refer: paragraphs B5.5.7⁠–⁠B5.5.24 , Basis for Conclusions paragraphs BC5.103 and BC5.149−BC5.151 and Illustrative Examples, examples 1⁠–⁠7 ]