Artículo 7.2.25. IFRS 9 Paragraph 7.2.25

On initial application of the hedge accounting requirements of this Standard, an entity: (a) may start to apply those requirements from the same point in time as it ceases to apply the hedge accounting requirements of IAS 39 ; and (b) shall consider the hedge ratio in accordance with IAS 39 as the starting point for rebalancing the hedge ratio of a continuing hedging relationship, if applicable. Any gain or loss from such a rebalancing shall be recognised in profit or loss.