FINREP F01.03, F02 and F46 checks (V1226_m and V0786_m)

The non-xbrl check V1226_m is in contradiction with v0786_m

The non-xbrl check v1226_m requires the opening balance of 'Profit or (-) loss attributable to the owners of the parent' as per F46 row 010 column 100 to be equal to the closing balance of 'Profit or (-) loss attributable to the owners of the parent' (as per row 210 column 100) of the prior year submission. Furthermore, row 200 column 0100 of F46 requires the total comprehensive income for the year. This means that the closing balance for the current year submission (as per row 210 column 100) would be equal to the sum of the opening balance and the profit for the year. This closing balance should then be equal to F01.03 row 250 column 010. However, the xbrl validation check v0786_m requires F01.03 row 250 column 010 to be equal to F02.00 row 690 column 010. The latter is equal to the profit or loss attributable to the owners of the parent FOR THE YEAR and not the accumulated balance - which is what is currently required by F01.03 row 250 column 010. Therefore, it seems that validation checks v1226_m and v0786_m are in contradiction. Resolving one check would hence result in failing the other check.