Artículo 6.8.2. IFRS 9 Paragraph 6.8.2

For the purpose of applying paragraphs 6.8.4⁠–⁠6.8.12 , the term ‘interest rate benchmark reform’ refers to the market-wide reform of an interest rate benchmark, including the replacement of an interest rate benchmark with an alternative benchmark rate such as that resulting from the recommendations set out in the Financial Stability Board’s July 2014 report ‘Reforming Major Interest Rate Benchmarks’. 2 [ Refer: Basis for Conclusions paragraphs BC6.555⁠–⁠⁠BC6.557 ]