Artículo 6.6.3. IFRS 9 Paragraph 6.6.3

A layer component of an overall group of items (for example, a bottom layer) is eligible for hedge accounting only if: (a) it is separately identifiable and reliably measurable; (b) the risk management objective is to hedge a layer component; (c) the items in the overall group from which the layer is identified are exposed to the same hedged risk (so that the measurement of the hedged layer is not significantly affected by which particular items from the overall group form part of the hedged layer); (d) for a hedge of existing items (for example, an unrecognised firm commitment or a recognised asset) an entity can identify and track the overall group of items from which the hedged layer is defined (so that the entity is able to comply with the requirements for the accounting for qualifying hedging relationships); and (e) any items in the group that contain prepayment options meet the requirements for components of a nominal amount (see paragraph B6.3.20 ).