Artículo 6.6.5. IFRS 9 Paragraph 6.6.5

For assets and liabilities that are hedged together as a group in a fair value hedge, the gain or loss in the statement of financial position on the individual assets and liabilities shall be recognised as an adjustment of the carrying amount of the respective individual items comprising the group in accordance with paragraph 6.5.8(b) . [ Refer: paragraph B6.6.16 and Basis for Conclusions paragraphs BC6.459−BC6.461 ]