Artículo B6.5.26. IFRS 9 Paragraph B6.5.26

A hedging relationship is discontinued in its entirety when, as a whole, it ceases to meet the qualifying criteria. For example: (a) the hedging relationship no longer meets the risk management objective on the basis of which it qualified for hedge accounting (ie the entity no longer pursues that risk management objective); (b) the hedging instrument or instruments have been sold or terminated (in relation to the entire volume that was part of the hedging relationship); or (c) there is no longer an economic relationship between the hedged item and the hedging instrument or the effect of credit risk starts to dominate the value changes that result from that economic relationship.