Artículo 6.9.2. IFRS 9 Paragraph 6.9.2

An entity also shall apply the requirement in paragraph 6.9.1(c) if these three conditions are met: (a) the entity makes a change required by interest rate benchmark reform using an approach other than changing the basis for determining the contractual cash flows of the hedging instrument (as described in paragraph 5.4.6 ); (b) the original hedging instrument is not derecognised; and (c) the chosen approach is economically equivalent to changing the basis for determining the contractual cash flows of the original hedging instrument (as described in paragraphs 5.4.7 and 5.4.8 ). [ Refer: Basis for Conclusions paragraphs BC6.618⁠–⁠BC6.622 ]