Artículo 6.8.11. IFRS 9 Paragraph 6.8.11

An entity shall prospectively cease applying paragraph 6.8.6 : (a) to a hedged item, when the uncertainty arising from interest rate benchmark reform is no longer present with respect to the hedged risk or the timing and the amount of the interest rate benchmark-based cash flows of the hedged item; and (b) to a hedging instrument, 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 cash flows of the hedging instrument. If the hedging relationship that the hedged item and the hedging instrument are part of is discontinued earlier than the date specified in paragraph 6.8.11(a) or the date specified in paragraph 6.8.11(b) , the entity shall prospectively cease applying paragraph 6.8.6 to that hedging relationship at the date of discontinuation.