Artículo 7.1.15. IFRS 9 Paragraph 7.1.15

Contracts Referencing Nature-dependent Electricity , issued in December 2024, added paragraphs 2.3A⁠–⁠2.3B , 2.8 , 6.10.1⁠–⁠6.10.2 , 7.2.51⁠–⁠7.2.53 , and B2.7⁠–⁠B2.8 and amended paragraph 2.6 . An entity shall apply these amendments for annual reporting periods beginning on or after 1 January 2026. Early application is permitted. If an entity applies the amendments for an earlier period, it shall disclose that fact.