The derecognition requirements in IFRS 9 Financial Instruments are to be applied ____________ for transactions occurring on or after the date of transition to IFRSs. However, the entity may apply the IFRS 9 requirements for derecognition ________________ from an earlier date of its own choice, provided the necessary information needed to apply IFRS 9 had been obtained at the time of initially accounting for those transactions. Select the response that completes the statements (respectively)