Artículo 7.2.53. IFRS 9 Paragraph 7.2.53

An entity shall apply paragraphs 6.10.1⁠–⁠6.10.2 prospectively to new hedging relationships designated on or after the date of initial application. An entity is permitted, at the date of initial application, to discontinue a hedging relationship in which a contract referencing nature-dependent electricity (as described in paragraph 2.3A ) has been designated as the hedging instrument, if the same hedging instrument is designated in a new hedging relationship in accordance with paragraphs 6.10.1⁠–⁠6.10.2 .