Artículo 6.5.5. IFRS 9 Paragraph 6.5.5

If a hedging relationship ceases to meet the hedge effectiveness requirement relating to the hedge ratio (see paragraph 6.4.1(c)(iii) ) but the risk management objective for that designated hedging relationship remains the same, an entity shall adjust the hedge ratio of the hedging relationship so that it meets the qualifying criteria again (this is referred to in this Standard as ‘rebalancing’—see paragraphs B6.5.7⁠–⁠B6.5.21 ). [ Refer: Basis for Conclusions paragraphs BC6.300−BC6.313 ]