If only particular risks attributable to a hedged item are hedged, recognised changes in the fair value of the hedged item unrelated to the hedged risk are recognised as set out in paragraph 5.7.1 of IFRS 9.
Ces modifications comprennent et complètent celles contenues dans l'annexe C d'IFRS 9 publiée en 2009, en 2010 et en 2013.