Artículo 6.8.7. IFRS 9 Paragraph 6.8.7

Unless paragraph 6.8.8 applies, for a hedge of a non-contractually specified benchmark component of interest rate risk, an entity shall apply the requirement in paragraphs 6.3.7(a) and B6.3.8 —that the risk component shall be separately identifiable—only at the inception of the hedging relationship.