Artículo B5.5.2. IFRS 9 Paragraph B5.5.2

Lifetime expected credit losses are generally expected to be recognised before a financial instrument becomes past due . Typically, credit risk increases significantly before a financial instrument becomes past due or other lagging borrower-specific factors (for example, a modification or restructuring) are observed. Consequently when reasonable and supportable information that is more forward-looking than past due information is available without undue cost or effort, it must be used to assess changes in credit risk.