In the reporting period that includes the date of initial application of IFRS 9, an entity is not required to disclose the line item amounts that would have been reported in accordance with the classification and measurement requirements (which includes the requirements related to amortised cost measurement of financial assets and impairment in Sections 5.4 and 5.5 of IFRS 9) of:
Les autres éléments du résultat global comprennent les éléments de produits et de charges (y compris les ajustements de reclassement) qui ne sont pas comptabilisés en résultat net comme l'imposent ou l'autorisent d'autres IFRS.