Artículo 7.2.6. IFRS 9 Paragraph 7.2.6

If an entity measures a hybrid contract at fair value in accordance with paragraphs 4.1.2A , 4.1.4 or 4.1.5 but the fair value of the hybrid contract had not been measured in comparative reporting periods, the fair value of the hybrid contract in the comparative reporting periods shall be the sum of the fair values of the components (ie the non-derivative host and the embedded derivative) at the end of each comparative reporting period if the entity restates prior periods (see paragraph 7.2.15 ). [ Refer: Basis for Conclusions paragraphs BC7.16 and BC7.17 ]