Artículo 5.6.1. IFRS 9 Paragraph 5.6.1

If an entity reclassifies financial assets in accordance with paragraph 4.4.1 , it shall apply the reclassification prospectively from the reclassification date . The entity shall not restate any previously recognised gains, losses (including impairment gains or losses) or interest. Paragraphs 5.6.2⁠–⁠5.6.7 set out the requirements for reclassifications. [ Refer: Basis for Conclusions paragraphs BC4.111⁠–⁠BC4.120 and BC4.212⁠–⁠BC4.215 Basis for Conclusions paragraphs BCZ4.122⁠–⁠BCZ4.123 ]