Artículo B4.1.15. IFRS 9 Paragraph B4.1.15

In some cases a financial asset may have contractual cash flows that are described as principal and interest but those cash flows do not represent the payment of principal and interest on the principal amount outstanding as described in paragraphs 4.1.2(b) , 4.1.2A(b) and 4.1.3 of this Standard.