Artículo B3.3.6. IFRS 9 Paragraph B3.3.6

For the purpose of paragraph 3.3.2 , the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and discounted using the original effective interest rate, is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability. In determining those fees paid net of fees received, a borrower includes only fees paid or received between the borrower and the lender, including fees paid or received by either the borrower or lender on the other’s behalf. [ Refer: Basis for Conclusions paragraphs BC3.33 and BC3.34 ]