Artículo B5.5.31. IFRS 9 Paragraph B5.5.31

An entity’s estimate of expected credit losses on loan commitments shall be consistent with its expectations of drawdowns on that loan commitment, ie it shall consider the expected portion of the loan commitment that will be drawn down within 12 months of the reporting date when estimating 12‑month expected credit losses , and the expected portion of the loan commitment that will be drawn down over the expected life of the loan commitment when estimating lifetime expected credit losses . [ Refer: Basis for Conclusions paragraphs BC5.244−BC5.247 ]