Division 22 F1

‘ Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income ’ shall comprise the accumulated hedge ineffectiveness arising in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income. Hedge ineffectiveness reported in this row shall be the difference between the accumulated variation of the fair value of the equity instrument reported in ‘ Fair value changes of equity instruments measured at fair value through other comprehensive income (hedged item) ’ and the accumulated variations of the fair value of the hedging derivative reported in ‘ Fair value changes of equity instruments measured at fair value through other comprehensive income (hedging instrument) ’ (IFRS 9.6.5.3 and IFRS 9.6.5.8).