Artículo 7.2.52. IFRS 9 Paragraph 7.2.52

If a contract referencing nature-dependent electricity (as described in paragraph 2.3A ) would be outside the scope of IFRS 9 as a result of applying the requirements in paragraphs B2.7−B2.8 , an entity is permitted, at the date of initial application, to irrevocably designate this contract as measured at fair value through profit or loss in accordance with paragraph 2.5 .