Artículo 5.5.5. IFRS 9 Paragraph 5.5.5

Subject to paragraphs 5.5.13⁠–⁠5.5.16 , if, at the reporting date, the credit risk on a financial instrument has not increased significantly since initial recognition, an entity shall measure the loss allowance for that financial instrument at an amount equal to 12‑month expected credit losses . [ Refer: paragraph B5.5.43 , Basis for Conclusions paragraphs BC5.195−BC5.213 and Illustrative Examples, examples 2 , 8 and 9 ]