Artículo 6.5.13. IFRS 9 Paragraph 6.5.13

Hedges of a net investment in a foreign operation, including a hedge of a monetary item that is accounted for as part of the net investment (see IAS 21 ), shall be accounted for similarly to cash flow hedges: (a) the portion of the gain or loss on the hedging instrument that is determined to be an effective hedge shall be recognised in other comprehensive income (see paragraph 6.5.11 ); E21 and (b) the ineffective portion shall be recognised in profit or loss.