Artículo 6.5.14. IFRS 9 Paragraph 6.5.14

The cumulative gain or loss on the hedging instrument relating to the effective portion of the hedge that has been accumulated in the foreign currency translation reserve shall be reclassified from equity to profit or loss as a reclassification adjustment (see IFRS 18 ) in accordance with paragraphs 48⁠–⁠49 of IAS 21 on the disposal or partial disposal of the foreign operation.