(8) Many European banks argue that IAS 39 does not allow them to apply hedge accounting to their core deposits on a portfolio basis and would force them to carry out disproportionate and costly changes both to their asset/liability management and to their accounting systems.
(8) Muchos bancos europeos alegan que la NIC 39 no les permite aplicar la contabilidad de coberturas a sus depósitos básicos sobre una base de cartera y les obligaría a realizar cambios desproporcionados y costosos, tanto en su gestión de activo/pasivo, como en su sistema contable.