Artículo B4.4.2. IFRS 9 Paragraph B4.4.2

A change in the objective of the entity’s business model must be effected before the reclassification date . For example, if a financial services firm decides on 15 February to shut down its retail mortgage business and hence must reclassify all affected financial assets on 1 April (ie the first day of the entity’s next reporting period), the entity must not accept new retail mortgage business or otherwise engage in activities consistent with its former business model after 15 February.