Artículo 6.8.10. IFRS 9 Paragraph 6.8.10

An entity shall prospectively cease applying paragraph 6.8.5 at the earlier of: (a) when the uncertainty arising from interest rate benchmark reform is no longer present with respect to the timing and the amount of the interest rate benchmark-based future cash flows of the hedged item; and (b) when the entire amount accumulated in the cash flow hedge reserve with respect to that discontinued hedging relationship has been reclassified to profit or loss.