Artículo 4.4.3. IFRS 9 Paragraph 4.4.3

The following changes in circumstances are not reclassifications for the purposes of paragraphs 4.4.1⁠–⁠4.4.2 : (a) an item that was previously a designated and effective hedging instrument in a cash flow hedge or net investment hedge no longer qualifies as such; (b) an item becomes a designated and effective hedging instrument in a cash flow hedge or net investment hedge; and (c) changes in measurement in accordance with Section 6.7 . [ Refer: Basis for Conclusions paragraphs BCZ4.122−BCZ4.123 ]