Artículo 6.6.1. IFRS 9 Paragraph 6.6.1

A group of items (including a group of items that constitute a net position; see paragraphs B6.6.1⁠–⁠B6.6.8 ) is an eligible hedged item only if: (a) it consists of items (including components of items) that are, individually, eligible hedged items; (b) the items in the group are managed together on a group basis for risk management purposes; and (c) in the case of a cash flow hedge of a group of items whose variabilities in cash flows are not expected to be approximately proportional to the overall variability in cash flows of the group so that offsetting risk positions arise: [ Refer: Basis for Conclusions paragraphs BC6.442−BC6.455 ] (i) it is a hedge of foreign currency risk; and (ii) the designation of that net position specifies the reporting period in which the forecast transactions are expected to affect profit or loss, as well as their nature and volume (see paragraphs B6.6.7⁠–⁠B6.6.8 ).