Artículo 7.1.7. IFRS 9 Paragraph 7.1.7

Prepayment Features with Negative Compensation (Amendments to IFRS 9), issued in October 2017, added paragraphs 7.2.29⁠–⁠7.2.34 and B4.1.12A and amended paragraphs B4.1.11(b) and B4.1.12(b) . An entity shall apply these amendments for annual periods beginning on or after 1 January 2019. Earlier application is permitted. If an entity applies these amendments for an earlier period, it shall disclose that fact. [ Refer: Basis for Conclusions paragraphs BC4.243⁠–⁠BC4.245 ]