Artículo B5.5.20. IFRS 9 Paragraph B5.5.20

An entity can rebut this presumption. However, it can do so only when it has reasonable and supportable information available that demonstrates that even if contractual payments become more than 30 days past due , this does not represent a significant increase in the credit risk of a financial instrument. For example when non‑payment was an administrative oversight, instead of resulting from financial difficulty of the borrower, or the entity has access to historical evidence that demonstrates that there is no correlation between significant increases in the risk of a default occurring and financial assets on which payments are more than 30 days past due, but that evidence does identify such a correlation when payments are more than 60 days past due. [ Refer: IFRS 13 ]