Artículo 6.7.3. IFRS 9 Paragraph 6.7.3

An entity shall discontinue measuring the financial instrument that gave rise to the credit risk, or a proportion of that financial instrument, at fair value through profit or loss if: (a) the qualifying criteria in paragraph 6.7.1 are no longer met, for example: (i) the credit derivative or the related financial instrument that gives rise to the credit risk expires or is sold, terminated or settled; or (ii) the credit risk of the financial instrument is no longer managed using credit derivatives. For example, this could occur because of improvements in the credit quality of the borrower or the loan commitment holder or changes to capital requirements imposed on an entity; and (b) the financial instrument that gives rise to the credit risk is not otherwise required to be measured at fair value through profit or loss (ie the entity’s business model has not changed in the meantime so that a reclassification in accordance with paragraph 4.4.1 was required).