Artículo B6.5.23. IFRS 9 Paragraph B6.5.23

An entity shall not de-designate and thereby discontinue a hedging relationship that: (a) still meets the risk management objective on the basis of which it qualified for hedge accounting (ie the entity still pursues that risk management objective); and (b) continues to meet all other qualifying criteria (after taking into account any rebalancing of the hedging relationship, if applicable).