Artículo 6.8.13. IFRS 9 Paragraph 6.8.13

An entity shall prospectively cease applying paragraphs 6.8.7 and 6.8.8 at the earlier of: (a) when changes required by interest rate benchmark reform are made to the non-contractually specified risk component applying paragraph 6.9.1 ; or (b) when the hedging relationship in which the non-contractually specified risk component is designated is discontinued. [ Refer: Basis for Conclusions paragraph BC6.645⁠–⁠BC6.648 ]