Artículo 7.2.5. IFRS 9 Paragraph 7.2.5

If, at the date of initial application, it is impracticable (as defined in IAS 8 ) for an entity to assess whether the fair value of a prepayment feature was insignificant in accordance with paragraph B4.1.12(c) on the basis of the facts and circumstances that existed at the initial recognition of the financial asset, an entity shall assess the contractual cash flow characteristics of that financial asset on the basis of the facts and circumstances that existed at the initial recognition of the financial asset without taking into account the exception for prepayment features in paragraph B4.1.12. (See also paragraph 42S of IFRS 7 .) [ Refer: Basis for Conclusions paragraphs BC7.53⁠–⁠BC7.56 ]