Artículo 6.9.13. IFRS 9 Paragraph 6.9.13

In addition to those hedging relationships specified in paragraph 6.9.1 , an entity shall apply the requirements in paragraphs 6.9.11 and 6.9.12 to new hedging relationships in which an alternative benchmark rate is designated as a non-contractually specified risk component (see paragraphs 6.3.7(a) and B6.3.8 ) when, because of interest rate benchmark reform, that risk component is not separately identifiable at the date it is designated.