Artículo B5.5.33. IFRS 9 Paragraph B5.5.33

For a financial asset that is credit-impaired at the reporting date, but that is not a purchased or originated credit-impaired financial asset , an entity shall measure the expected credit losses as the difference between the asset’s gross carrying amount and the present value of estimated future cash flows discounted at the financial asset’s original effective interest rate. Any adjustment is recognised in profit or loss as an impairment gain or loss .