EBU Single Rulebook Q&A 14 March 2014 2014_947 Annex XV - Validation formulae and FINREP F 02.00
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European Union · · · 26-09-2014
Validation rule v1699_m {r355} = {r010} - {r090} - {r150} + {r160} + {r200} - {r210} + {r220} + {r280} + {r285} + {r290} + {r295} + {r300} + {r310} + {r320} + {r330} + {r340} - {r350}{r300} is accounting hedge. Moreover the formula includes {r310} which is 'exchange differences net' as well as {r340} which is 'other operating income'.
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