Artículo B6.5.33. IFRS 9 Paragraph B6.5.33

If the actual time value and the aligned time value differ, an entity shall determine the amount that is accumulated in a separate component of equity in accordance with paragraph 6.5.15 as follows: (a) if, at inception of the hedging relationship, the actual time value is higher than the aligned time value, the entity shall: (i) determine the amount that is accumulated in a separate component of equity on the basis of the aligned time value; and (ii) account for the differences in the fair value changes between the two time values in profit or loss. (b) if, at inception of the hedging relationship, the actual time value is lower than the aligned time value, the entity shall determine the amount that is accumulated in a separate component of equity by reference to the lower of the cumulative change in fair value of: (i) the actual time value; and (ii) the aligned time value. Any remainder of the change in fair value of the actual time value shall be recognised in profit or loss.