Artículo 6.6.4. IFRS 9 Paragraph 6.6.4

For a hedge of a group of items with offsetting risk positions (ie in a hedge of a net position) whose hedged risk affects different line items in the statement of profit or loss and other comprehensive income, any hedging gains or losses in that statement shall be presented in a separate line from those affected by the hedged items. Hence, in that statement the amount in the line item that relates to the hedged item itself (for example, revenue or cost of sales) remains unaffected. [ Refer: paragraphs B6.6.13−B6.6.16 and Basis for Conclusions paragraphs BC6.456−BC6.458 ]