Artículo B6.3.11. IFRS 9 Paragraph B6.3.11

When designating a risk component as a hedged item, the hedge accounting requirements apply to that risk component in the same way as they apply to other hedged items that are not risk components. For example, the qualifying criteria apply, including that the hedging relationship must meet the hedge effectiveness requirements, and any hedge ineffectiveness [ Refer: Basis for Conclusions paragraphs BC6.187−BC6.190 ] must be measured and recognised.