Artículo 7.2.24. IFRS 9 Paragraph 7.2.24

Hedging relationships that qualified for hedge accounting in accordance with IAS 39 that also qualify for hedge accounting in accordance with the criteria of this Standard (see paragraph 6.4.1 ), after taking into account any rebalancing of the hedging relationship on transition (see paragraph 7.2.25(b) ), shall be regarded as continuing hedging relationships. E22