Artículo 6.8.9. IFRS 9 Paragraph 6.8.9

An entity shall prospectively cease applying paragraph 6.8.4 to a hedged item at the earlier of: (a) when the uncertainty arising from interest rate benchmark reform is no longer present with respect to the timing and the amount of the interest rate benchmark-based cash flows of the hedged item; and (b) when the hedging relationship that the hedged item is part of is discontinued.