Artículo B5.5.53. IFRS 9 Paragraph B5.5.53

When using historical credit loss experience in estimating expected credit losses , it is important that information about historical credit loss rates is applied to groups that are defined in a manner that is consistent with the groups for which the historical credit loss rates were observed. Consequently, the method used shall enable each group of financial assets to be associated with information about past credit loss experience in groups of financial assets with similar risk characteristics and with relevant observable data that reflects current conditions.