Artículo B4.1.25. IFRS 9 Paragraph B4.1.25

If any instrument in the pool does not meet the conditions in either paragraph B4.1.23 or paragraph B4.1.24 , the condition in paragraph B4.1.21(b) is not met. In performing this assessment, a detailed instrument-by-instrument analysis of the pool may not be necessary. However, an entity must use judgement and perform sufficient analysis to determine whether the instruments in the pool meet the conditions in paragraphs B4.1.23⁠–⁠B4.1.24 . (See also paragraph B4.1.18 for guidance on contractual cash flow characteristics that have only a de minimis effect.)