Artículo 6.2.6. IFRS 9 Paragraph 6.2.6

However, a derivative instrument that combines a written option and a purchased option (for example, an interest rate collar) does not qualify as a hedging instrument if it is, in effect, a net written option at the date of designation (unless it qualifies in accordance with paragraph B6.2.4 ). Similarly, two or more instruments (or proportions of them) may be jointly designated as the hedging instrument only if, in combination, they are not, in effect, a net written option at the date of designation (unless it qualifies in accordance with paragraph B6.2.4 ). [ Refer: paragraph 6.2.1 Basis for Conclusions paragraphs BC6.151⁠–⁠BC6.153 ]