According to IAS 24.19 " The disclosures shall be made separately for each of the categories" - in ex. subparagraph a "Parent and entities with joint control or significant influence" it is not mentioned that individuals in subparagraph f "Key management personnel of the entity or its parent "and/or g "Other related parties" shall be eliminated. The case is that subparagraph a to e deals with organisationunits while f and g deals with individuals, and there is not mentioned any kind of exclusion between the categories. The problem is that the validationrules assume the opposite ex. v1375_m: sum({F 31.02, r040, (c010-050)}) <= {F 02.00, r200,c010}

Errors at the validationrules (ex. v1026_m - v1029_m and v1372_m - v1376_m) made us aware

Column 040 –Key management of the institutions or its parent – of FINREP templates F31.01 and F31.02 – relates parties, shall include all balances and transactions with “persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (executive or otherwise) of that entity” as defined under IAS 24 whereas columns 010 to 030 refer to related legal entities.
Column 050 includes all amounts with related parties other than those specified under columns 010 to 040.

Consequently, validation rules v1026_m to v1029_m and v1372_m to v1376_m are correct.