Artículo 6.3.1. IFRS 9 Paragraph 6.3.1

A hedged item can be a recognised asset or liability, an unrecognised firm commitment , a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1⁠–⁠6.6.6 and B6.6.1⁠–⁠B6.6.16 ). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7⁠–⁠B6.3.25 ).