Artículo B5.2.4. IFRS 9 Paragraph B5.2.4

Indicators that cost might not be representative of fair value include: (a) a significant change in the performance of the investee compared with budgets, plans or milestones. (b) changes in expectation that the investee’s technical product milestones will be achieved. (c) a significant change in the market for the investee’s equity or its products or potential products. (d) a significant change in the global economy or the economic environment in which the investee operates. (e) a significant change in the performance of comparable entities, or in the valuations implied by the overall market. (f) internal matters of the investee such as fraud, commercial disputes, litigation, changes in management or strategy. (g) evidence from external transactions in the investee’s equity, either by the investee (such as a fresh issue of equity), or by transfers of equity instruments between third parties.