Artículo 6.9.1. IFRS 9 Paragraph 6.9.1

As and when the requirements in paragraphs 6.8.4⁠–⁠6.8.8 cease to apply to a hedging relationship (see paragraphs 6.8.9⁠–⁠6.8.13 ), an entity shall amend the formal designation of that hedging relationship as previously documented to reflect the changes required by interest rate benchmark reform, ie the changes are consistent with the requirements in paragraphs 5.4.6⁠–⁠5.4.8 . In this context, the hedge designation shall be amended only to make one or more of these changes: (a) designating an alternative benchmark rate (contractually or non-contractually specified) as a hedged risk; (b) amending the description of the hedged item, including the description of the designated portion of the cash flows or fair value being hedged; or (c) amending the description of the hedging instrument. [ Refer: Basis for Conclusions paragraphs BC6.604⁠–⁠BC6.613 , paragraphs BC6.617 and BC6.623⁠–⁠BC6.627 ]