Dear Rodolphe,
indeed, SPM doesn't keep this information. However, it is quite easy to recover them from your data and estimated SPM.mat file. You may want to look into spm_graph.m to see how the residuals are computed there. The key functions to use are spm_filter and spm_sp. Depending on what you want to do, you might want to apply different temporal preprocessing (whitening, temporal high-pass filter) to your data and design. If you want to adjust residuals for a specific contrast, it might also be worth looking at spm_regions.m.
Hope this helps,
Volkmar
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