In the Validation Formulae (Appendix XV), there are many rows referred to that do not exist in the template (Appendix III). For example, in table 1.1 it is referred to rows 091, 092, 093, 094, 095, 171, 172, 173, 174, 175, 176, 177, 178, 231, 232, 233, 234, 235, 236 and 237, which do not exist in the template. There are many other similar examples. How should we interpret/handle these validation rules?
We want to check that validation rules are followed before data is submitted, but it's difficult if not all rules are applicable.
The referred rows are in Annex IV 13 templates for non-IFRS reporters. The DPM includes both sets of templates in an integrated manner.