Artículo B5.7.16. IFRS 9 Paragraph B5.7.16

For the purposes of applying the requirement in paragraph 5.7.7(a) , an entity shall determine the amount of change in the fair value of the financial liability that is attributable to changes in the credit risk of that liability either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk (see paragraphs B5.7.17 and B5.7.18 ); or (b) using an alternative method the entity believes more faithfully represents the amount of change in the liability’s fair value that is attributable to changes in its credit risk.