Artículo B6.2.4. IFRS 9 Paragraph B6.2.4

This Standard does not restrict the circumstances in which a derivative that is measured at fair value through profit or loss may be designated as a hedging instrument, except for some written options. A written option does not qualify as a hedging instrument unless it is designated as an offset to a purchased option, including one that is embedded in another financial instrument (for example, a written call option used to hedge a callable liability). [ Refer: paragraphs 6.2.1 and 6.2.6 Basis for Conclusions paragraphs BC6.151−BC6.153 ]