Artículo 6.9.5. IFRS 9 Paragraph 6.9.5

If changes are made in addition to those changes required by interest rate benchmark reform to the financial asset or financial liability designated in a hedging relationship (as described in paragraphs 5.4.6⁠–⁠5.4.8 ) or to the designation of the hedging relationship (as required by paragraph 6.9.1 ), an entity shall first apply the applicable requirements in this Standard to determine if those additional changes result in the discontinuation of hedge accounting. If the additional changes do not result in the discontinuation of hedge accounting, an entity shall amend the formal designation of the hedging relationship as specified in paragraph 6.9.1. [ Refer: Basis for Conclusions paragraphs BC6.615⁠–⁠BC6.616 ]