Artículo B5.4.6. IFRS 9 Paragraph B5.4.6

If an entity revises its estimates of payments or receipts (excluding modifications in accordance with paragraph 5.4.3 and changes in estimates of expected credit losses ), it shall adjust the gross carrying amount of the financial asset or amortised cost of a financial liability (or group of financial instruments) to reflect actual and revised estimated contractual cash flows. The entity recalculates the gross carrying amount of the financial asset or amortised cost of the financial liability as the present value of the estimated future contractual cash flows that are discounted at the financial instrument’s original effective interest rate (or credit-adjusted effective interest rate for purchased or originated credit‑impaired financial assets ) or, when applicable, the revised effective interest rate calculated in accordance with paragraph 6.5.10 . The adjustment is recognised in profit or loss as income or expense. [ Refer: Basis for Conclusions paragraphs BC4.252 and BC4.253 ]