Reminds me of IFRS 9 08:56 Oct 18, 2020
The language about derecognition (or otherwise) in the face of changes in the terms and conditions reminds me of IFRS 9 though, funnily enough, the language like this in IFRS9 refers to financial liabilities (i.e. bonds issued by the reporting company), and not financial assets, which is what the current case apparently deals with, since it uses "cobro".
It's a strange phrase, since it's hard to imagine buying a financial instrument where you don't have the assurance of collecting both principal and interest — what would be the point otherwise?
I would be inclined to translate it as just "Debt instruments" or maybe "Debt instruments (IFCPI)" to maintain a linkage to the Mexican accounting standard. | 
peer agreement (net): +4
