To make that assessment, an entity shall compare the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition and consider reasonable and supportable information, that is available without undue cost or effort, that is indicative of significant increases in credit risk since initial recognition.
L'entité doit fonder son appréciation sur la variation du risque de défaillance au cours de la durée de vie prévue de l'instrument financier plutôt que sur la variation du montant des pertes de crédit attendues.