Artículo 6.9.7. IFRS 9 Paragraph 6.9.7

For the purpose of applying paragraph 6.5.11 , at the point when an entity amends the description of a hedged item as required in paragraph 6.9.1(b) , the amount accumulated in the cash flow hedge reserve shall be deemed to be based on the alternative benchmark rate on which the hedged future cash flows are determined.