Artículo 7.2.18. IFRS 9 Paragraph 7.2.18

At the date of initial application, an entity shall use reasonable and supportable information that is available without undue cost or effort to determine the credit risk at the date that a financial instrument was initially recognised (or for loan commitments and financial guarantee contracts at the date that the entity became a party to the irrevocable commitment in accordance with paragraph 5.5.6 ) and compare that to the credit risk at the date of initial application of this Standard.