Artículo 7.1.2. IFRS 9 Paragraph 7.1.2

Despite the requirements in paragraph 7.1.1 , for annual periods beginning before 1 January 2018, an entity may elect to early apply only the requirements for the presentation of gains and losses on financial liabilities designated as at fair value through profit or loss in paragraphs 5.7.1(c) , 5.7.7⁠–⁠5.7.9 , 7.2.14 and B5.7.5⁠–⁠B5.7.20 without applying the other requirements in this Standard. If an entity elects to apply only those paragraphs, it shall disclose that fact and provide on an ongoing basis the related disclosures set out in paragraphs 10⁠–⁠11 of IFRS 7 Financial Instruments: Disclosures (as amended by IFRS 9 (2010)). (See also paragraphs 7.2.2 and 7.2.15 .) [ Refer: Basis for Conclusions paragraphs BC7.35⁠–⁠BC7.40 ]