Artículo B6.5.1. IFRS 9 Paragraph B6.5.1

An example of a fair value hedge is a hedge of exposure to changes in the fair value of a fixed-rate debt instrument arising from changes in interest rates. Such a hedge could be entered into by the issuer or by the holder. [ Refer: paragraphs 6.5.2(a) and 6.5.8−6.5.10 Basis for Conclusions paragraphs BC6.353−BC6.361 and Basis for Conclusions paragraphs BC6.362−BC6.370 ]