Artículo 5.5.4. IFRS 9 Paragraph 5.5.4

The objective of the impairment requirements is to recognise lifetime expected credit losses for all financial instruments for which there have been significant increases in credit risk since initial recognition — whether assessed on an individual or collective basis [ Refer: paragraphs B5.5.1−B5.5.6 , Basis for Conclusions paragraphs BC5.136−BC5.142 and Illustrative Examples, example 5 ] — considering all reasonable and supportable information, including that which is forward-looking. [ Refer: paragraphs B5.5.49⁠–⁠B5.5.54 ] [ Refer: Basis for Conclusions paragraphs BC5.280⁠–⁠BC5.281 ]