Artículo B4.1.12A. IFRS 9 Paragraph B4.1.12A

For the purpose of applying paragraphs B4.1.11(b) and B4.1.12(b) , irrespective of the event or circumstance that causes the early termination of the contract, a party may pay or receive reasonable compensation for that early termination. For example, a party may pay or receive reasonable compensation when it chooses to terminate the contract early (or otherwise causes the early termination to occur). [ Refer: Basis for Conclusions paragraphs BC4.216⁠–⁠BC4.242 ]