Artículo B5.5.15. IFRS 9 Paragraph B5.5.15

When determining whether the recognition of lifetime expected credit losses is required, an entity shall consider reasonable and supportable information that is available without undue cost or effort and that may affect the credit risk on a financial instrument in accordance with paragraph 5.5.17(c) . An entity need not undertake an exhaustive search for information when determining whether credit risk has increased significantly since initial recognition.