Artículo 6.5.2. IFRS 9 Paragraph 6.5.2

There are three types of hedging relationships: (a) fair value hedge: a hedge of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment , or a component of any such item, that is attributable to a particular risk and could affect profit or loss. [ Refer: paragraphs 6.5.8−6.5.10 and B6.5.1 and Basis for Conclusions paragraphs BC6.353−BC6.361 and BC6.362−BC6.370 ] (b) cash flow hedge: a hedge of the exposure to variability in cash flows that is attributable to a particular risk associated with all, or a component of, a recognised asset or liability (such as all or some future interest payments on variable-rate debt) or a highly probable forecast transaction , and could affect profit or loss. [ Refer: paragraphs 6.5.11 , 6.5.12 and B6.5.2 and Basis for Conclusions paragraphs BC6.371−BC6.382 ] (c) hedge of a net investment in a foreign operation as defined in IAS 21 . [ Refer: paragraphs 6.5.13 and 6.5.14 and Basis for Conclusions paragraphs BC6.383−BC6.385 ]