Artículo B5.5.40. IFRS 9 Paragraph B5.5.40

When determining the period over which the entity is expected to be exposed to credit risk, but for which expected credit losses would not be mitigated by the entity’s normal credit risk management actions, an entity should consider factors such as historical information and experience about: (a) the period over which the entity was exposed to credit risk on similar financial instruments; (b) the length of time for related defaults to occur on similar financial instruments following a significant increase in credit risk; and (c) the credit risk management actions that an entity expects to take once the credit risk on the financial instrument has increased, such as the reduction or removal of undrawn limits.