Artículo B5.7.8. IFRS 9 Paragraph B5.7.8

If such a mismatch would be created or enlarged, the entity is required to present all changes in fair value (including the effects of changes in the credit risk of the liability) in profit or loss. [ Refer: paragraph 5.7.8 ] If such a mismatch would not be created or enlarged, the entity is required to present the effects of changes in the liability’s credit risk in other comprehensive income. [ Refer: paragraph 5.7.7(a) ]