Artículo B6.3.18. IFRS 9 Paragraph B6.3.18

A layer component may be specified from a defined, but open, population, or from a defined nominal amount. Examples include: (a) part of a monetary transaction volume, for example, the next FC10 cash flows from sales denominated in a foreign currency after the first FC20 in March 201X; 6 (b) a part of a physical volume, for example, the bottom layer, measuring 5 million cubic metres, of the natural gas stored in location XYZ; (c) a part of a physical or other transaction volume, for example, the first 100 barrels of the oil purchases in June 201X or the first 100 MWh of electricity sales in June 201X; or (d) a layer from the nominal amount of the hedged item, for example, the last CU80 million of a CU100 million firm commitment , the bottom layer of CU20 million of a CU100 million fixed-rate bond or the top layer of CU30 million from a total amount of CU100 million of fixed-rate debt that can be prepaid at fair value (the defined nominal amount is CU100 million).