Artículo B6.5.38. IFRS 9 Paragraph B6.5.38

If the actual forward element and the aligned forward element differ, an entity shall determine the amount that is accumulated in a separate component of equity in accordance with paragraph 6.5.16 as follows: (a) if, at inception of the hedging relationship, the absolute amount of the actual forward element is higher than that of the aligned forward element the entity shall: (i) determine the amount that is accumulated in a separate component of equity on the basis of the aligned forward element; and (ii) account for the differences in the fair value changes between the two forward elements in profit or loss. (b) if, at inception of the hedging relationship, the absolute amount of the actual forward element is lower than that of the aligned forward element, 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 absolute amount of the actual forward element; and (ii) the absolute amount of the aligned forward element. Any remainder of the change in fair value of the actual forward element shall be recognised in profit or loss.