Artículo 6.9.4. IFRS 9 Paragraph 6.9.4

An entity shall amend a hedging relationship as required in paragraph 6.9.1 by the end of the reporting period during which a change required by interest rate benchmark reform is made to the hedged risk, hedged item or hedging instrument. [ Refer: Basis for Conclusions paragraphs BC6.612⁠–⁠BC6.613 ] For the avoidance of doubt, such an amendment to the formal designation of a hedging relationship constitutes neither the discontinuation of the hedging relationship nor the designation of a new hedging relationship.