Artículo 6.8.12. IFRS 9 Paragraph 6.8.12

When designating a group of items as the hedged item, or a combination of financial instruments as the hedging instrument, an entity shall prospectively cease applying paragraphs 6.8.4⁠–⁠6.8.6 to an individual item or financial instrument in accordance with paragraphs 6.8.9 , 6.8.10 , or 6.8.11 , as relevant, when the uncertainty arising from interest rate benchmark reform is no longer present with respect to the hedged risk and/or the timing and the amount of the interest rate benchmark-based cash flows of that item or financial instrument.