Artículo B6.3.13. IFRS 9 Paragraph B6.3.13

There is a rebuttable presumption that unless inflation risk is contractually specified, it is not separately identifiable and reliably measurable and hence cannot be designated as a risk component of a financial instrument. However, in limited cases, it is possible to identify a risk component for inflation risk that is separately identifiable and reliably measurable because of the particular circumstances of the inflation environment and the relevant debt market. E38 [ Refer: Basis for Conclusions paragraphs BC6.192 and BC6.193 ]