Artículo B5.7.14. IFRS 9 Paragraph B5.7.14

For the purposes of applying the requirement in paragraph 5.7.7(a) , credit risk is different from asset‑specific performance risk. Asset‑specific performance risk is not related to the risk that an entity will fail to discharge a particular obligation but instead it is related to the risk that a single asset or a group of assets will perform poorly (or not at all). [ Refer: Basis for Conclusions paragraph BC5.63 ]