Artículo B5.5.12. IFRS 9 Paragraph B5.5.12

An entity may apply various approaches when assessing whether the credit risk on a financial instrument has increased significantly since initial recognition [ Refer: Basis for Conclusions paragraphs BC5.156⁠–⁠BC5.157 , BC5.161 and BC5.168 and Illustrative Examples, examples 6 and 7 ] or when measuring expected credit losses . [ Refer: Basis for Conclusions paragraphs BC5.242 and BC5.266 ] An entity may apply different approaches for different financial instruments. An approach that does not include an explicit probability of default as an input per se, such as a credit loss rate approach, can be consistent with the requirements in this Standard, provided that an entity is able to separate the changes in the risk of a default occurring from changes in other drivers of expected credit losses, such as collateral, and considers the following when making the assessment: (a) the change in the risk of a default occurring since initial recognition; (b) the expected life of the financial instrument; and (c) reasonable and supportable information that is available without undue cost or effort that may affect credit risk. [ Refer: For a discussion on approaches for determining significant increases in credit risk considered and rejected refer: Basis for Conclusions paragraphs BC5.159−BC5.168 ]