Artículo 7.2.34. IFRS 9 Paragraph 7.2.34

In the reporting period that includes the date of initial application of these amendments, the entity shall disclose the following information as at that date of initial application for each class of financial assets and financial liabilities that were affected by these amendments: (a) the previous measurement category and carrying amount determined immediately before applying these amendments; (b) the new measurement category and carrying amount determined after applying these amendments; (c) the carrying amount of any financial assets and financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated; and (d) the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss.