Artículo B4.1.24. IFRS 9 Paragraph B4.1.24

The underlying pool of instruments may also include instruments that: (a) reduce the cash flow variability of the instruments in paragraph B4.1.23 and, when combined with the instruments in paragraph B4.1.23 , result in cash flows that are solely payments of principal and interest on the principal amount outstanding (eg an interest rate cap or floor or a contract that reduces the credit risk on some or all of the instruments in paragraph B4.1.23 ); or (b) align the cash flows of the tranches with the cash flows of the pool of underlying instruments in paragraph B4.1.23 to address differences in and only in: (i) whether the interest rate is fixed or floating; (ii) the currency in which the cash flows are denominated, including inflation in that currency; or (iii) the timing of the cash flows.