Artículo B6.3.8. IFRS 9 Paragraph B6.3.8

To be eligible for designation as a hedged item, a risk component must be a separately identifiable component of the financial or the non-financial item, and the changes in the cash flows or the fair value of the item attributable to changes in that risk component must be reliably measurable. [ Link to Basis for Conclusions paragraphs BC6.169−BC6.191 for the reasons for qualifying of risk components of non-financial items as hedged items]