Artículo 6.8.6. IFRS 9 Paragraph 6.8.6

For the purpose of applying the requirements in paragraphs 6.4.1(c)(i) and B6.4.4⁠–⁠B6.4.6 , an entity shall assume that the interest rate benchmark on which the hedged cash flows and/or the hedged risk (contractually or non-contractually specified) are based, or the interest rate benchmark on which the cash flows of the hedging instrument are based, is not altered as a result of interest rate benchmark reform. [ Refer: Basis for Conclusions paragraphs BC6.562⁠–⁠⁠BC6.570 ]