Artículo 6.3.4. IFRS 9 Paragraph 6.3.4

An aggregated exposure that is a combination of an exposure that could qualify as a hedged item in accordance with paragraph 6.3.1 and a derivative may be designated as a hedged item (see paragraphs B6.3.3⁠–⁠B6.3.4 ). This includes a forecast transaction of an aggregated exposure (ie uncommitted but anticipated future transactions that would give rise to an exposure and a derivative) if that aggregated exposure is highly probable and, once it has occurred and is therefore no longer forecast, is eligible as a hedged item. [ Refer: Basis for Conclusions paragraph BC6.168(a) Illustrative Examples, examples 16⁠–⁠18 ]