Artículo 6.9.6. IFRS 9 Paragraph 6.9.6

Paragraphs 6.9.7⁠–⁠6.9.13 provide exceptions to the requirements specified in those paragraphs only. An entity shall apply all other hedge accounting requirements in this Standard, including the qualifying criteria in paragraph 6.4.1 , to hedging relationships that were directly affected by interest rate benchmark reform.