Artículo 6.1.2. IFRS 9 Paragraph 6.1.2

An entity may choose to designate a hedging relationship between a hedging instrument and a hedged item in accordance with paragraphs 6.2.1⁠–⁠6.3.7 and B6.2.1⁠–⁠B6.3.25 . For hedging relationships that meet the qualifying criteria, an entity shall account for the gain or loss on the hedging instrument and the hedged item in accordance with paragraphs 6.5.1⁠–⁠6.5.14 and B6.5.1⁠–⁠B6.5.28 . When the hedged item is a group of items, an entity shall comply with the additional requirements in paragraphs 6.6.1⁠–⁠6.6.6 and B6.6.1⁠–⁠B6.6.16 .