Artículo B5.5.35. IFRS 9 Paragraph B5.5.35

An entity may use practical expedients when measuring expected credit losses if they are consistent with the principles in paragraph 5.5.17 [ Refer: Basis for Conclusions paragraph BC5.266 ] . An example of a practical expedient is the calculation of the expected credit losses on trade receivables using a provision matrix. [ Refer: Basis for Conclusions paragraph BC5.225 and Illustrative Examples, example 12 ] The entity would use its historical credit loss experience (adjusted as appropriate in accordance with paragraphs B5.5.51⁠–⁠B5.5.52 ) for trade receivables to estimate the 12‑month expected credit losses or the lifetime expected credit losses on the financial assets as relevant. A provision matrix might, for example, specify fixed provision rates depending on the number of days that a trade receivable is past due (for example, 1 per cent if not past due, 2 per cent if less than 30 days past due , 3 per cent if more than 30 days but less than 90 days past due, 20 per cent if 90⁠–⁠180 days past due etc). Depending on the diversity of its customer base, the entity would use appropriate groupings if its historical credit loss experience shows significantly different loss patterns for different customer segments. Examples of criteria that might be used to group assets include geographical region, product type, customer rating, collateral or trade credit insurance and type of customer (such as wholesale or retail).