Artículo B6.5.39. IFRS 9 Paragraph B6.5.39

When an entity separates the foreign currency basis spread from a financial instrument and excludes it from the designation of that financial instrument as the hedging instrument (see paragraph 6.2.4(b) ), the application guidance in paragraphs B6.5.34⁠–⁠B6.5.38 applies to the foreign currency basis spread in the same manner as it is applied to the forward element of a forward contract.