Artículo 7.1.12. IFRS 9 Paragraph 7.1.12

Amendments to the Classification and Measurement of Financial Instruments , which amended IFRS 9 and IFRS 7 , issued in May 2024, added paragraphs 7.2.47⁠–⁠7.2.49 , B3.1.2A , B3.3.8⁠–⁠B3.3.10 , B4.1.8A , B4.1.10A , B4.1.16A and B4.1.20A . It also amended paragraphs B4.1.10 , B4.1.13 , B4.1.14 , B4.1.16 , B4.1.17 , B4.1.20 , B4.1.21 and B4.1.23 . An entity shall apply these amendments for annual reporting periods beginning on or after 1 January 2026. Earlier application is permitted. [ Refer: Basis for Conclusions paragraphs BC7.100-BC7.101 ]