Artículo B4.1.27. IFRS 9 Paragraph B4.1.27

Subject to the conditions in paragraphs 4.1.5 and 4.2.2 , this Standard allows an entity to designate a financial asset, a financial liability, or a group of financial instruments (financial assets, financial liabilities or both) as at fair value through profit or loss provided that doing so results in more relevant information.