Artículo B6.2.5. IFRS 9 Paragraph B6.2.5

For hedges other than hedges of foreign currency risk, when an entity designates a non‑derivative financial asset or a non‑derivative financial liability measured at fair value through profit or loss as a hedging instrument, it may only designate the non‑derivative financial instrument in its entirety or a proportion of it. [ Refer: paragraph 6.2.4(c) ]