Artículo B6.6.7. IFRS 9 Paragraph B6.6.7

When an entity hedges a group of items with offsetting risk positions (ie a net position), the eligibility for hedge accounting depends on the type of hedge. If the hedge is a fair value hedge, then the net position may be eligible as a hedged item. If, however, the hedge is a cash flow hedge, then the net position can only be eligible as a hedged item if it is a hedge of foreign currency risk and the designation of that net position specifies the reporting period in which the forecast transactions are expected to affect profit or loss and also specifies their nature and volume. [ Refer: paragraph 6.6.1(c) and Basis for Conclusions paragraphs BC6.442−BC6.455 ]