Artículo 7.3.1. IFRS 9 Paragraph 7.3.1

This Standard supersedes IFRIC 9 Reassessment of Embedded Derivatives . The requirements added to IFRS 9 in October 2010 incorporated the requirements previously set out in paragraphs 5 and 7 of IFRIC 9. As a consequential amendment, IFRS 1 First-time Adoption of International Financial Reporting Standards incorporated the requirements previously set out in paragraph 8 of IFRIC 9.