Artículo 6.8.4. IFRS 9 Paragraph 6.8.4

For the purpose of determining whether a forecast transaction (or a component thereof) is highly probable as required by paragraph 6.3.3 , an entity shall assume that the interest rate benchmark on which the hedged cash flows (contractually or non-contractually specified) are based is not altered as a result of interest rate benchmark reform. [ Refer: Basis for Conclusions paragraphs BC6.558⁠–⁠⁠BC6.560 ]