Artículo B6.4.2. IFRS 9 Paragraph B6.4.2

When designating a hedging relationship and on an ongoing basis, an entity shall analyse the sources of hedge ineffectiveness that are expected to affect the hedging relationship during its term. [ Refer: Basis for Conclusions paragraph BC6.241 ] This analysis (including any updates in accordance with paragraph B6.5.21 arising from rebalancing a hedging relationship) is the basis for the entity’s assessment of meeting the hedge effectiveness requirements.