Artículo 7.2.19. IFRS 9 Paragraph 7.2.19

When determining whether there has been a significant increase in credit risk since initial recognition, an entity may apply: (a) the requirements in paragraphs 5.5.10 and B5.5.22⁠–⁠B5.5.24 ; and (b) the rebuttable presumption in paragraph 5.5.11 for contractual payments that are more than 30 days past due if an entity will apply the impairment requirements by identifying significant increases in credit risk since initial recognition for those financial instruments on the basis of past due information.