102KAn entity shall prospectively cease applying paragraph 102E at the earlier of:

102K An entity shall prospectively cease applying paragraph 102E at the earlier of:
(a) when the uncertainty arising from interest rate benchmark reform is no longer present with respect to the timing and the amount of the interest rate benchmark-based future cash flows of the hedged item; and
(b) when the entire cumulative gain or loss recognised in other comprehensive income with respect to that discontinued hedging relationship has been reclassified to profit or loss.