Artículo 5.5.9. IFRS 9 Paragraph 5.5.9

At each reporting date, an entity shall assess whether the credit risk on a financial instrument has increased significantly [ Refer: paragraphs B5.5.15⁠–⁠B5.5.18 ] since initial recognition. When making the assessment, an entity shall use the change in the risk of a default occurring over the expected life of the financial instrument [ Refer: paragraphs B5.5.9−B5.5.11 and B5.5.36−B5.5.37 and Basis for Conclusions paragraphs BC5.248−BC5.253 ] instead of the change in the amount of expected credit losses . To make that assessment, an entity shall compare the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition and consider reasonable and supportable information, that is available without undue cost or effort, that is indicative of significant increases in credit risk since initial recognition. [ Refer: paragraph B5.5.13 and Basis for Conclusions paragraphs BC5.154−BC5.156 ]