Nordic screen

Exception report

Everything disputed or failed, with the reason. Generated 2026-10-26 12:24:04.774393+01:00. Figures listed here are not shown on the panels until resolved.

CompanyKindItemStatusReasonSourceYour ruling
AAKadjustmentdepreciation_ppe: 2025-07-01.. Avskrivningar och nedskrivningar (combined D&A of PPE, ROU and intangibles incl. any impairment; no split printed) 2025-09-30 disputedthree independent extractions did not agree: [{"a": 251000000, "m": 1000000.0}, null, null] p.12
rule
AAKadjustmentdepreciation_ppe: 2025-01-01.. Avskrivningar och nedskrivningar (combined D&A of PPE, ROU and intangibles incl. any impairment; no split printed) 2025-12-31 disputedthree independent extractions did not agree: [{"a": 882000000, "m": 1000000.0}, null, null] p.12
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AAKadjustmentdepreciation_ppe: 2026-07-01.. Avskrivningar och nedskrivningar (combined D&A of PPE, ROU and intangibles incl. any impairment; no split printed) 2026-09-30 disputedthree independent extractions did not agree: [{"a": 218000000, "m": 1000000.0}, null, null] p.12
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AAKadjustmentdepreciation_ppe: 2026-01-01.. Avskrivningar och nedskrivningar (combined D&A of PPE, ROU and intangibles incl. any impairment; no split printed) 2026-09-30 disputedthree independent extractions did not agree: [{"a": 638000000, "m": 1000000.0}, null, null] p.12
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AAKadjustmentdepreciation_ppe: 2025-01-01.. Avskrivningar och nedskrivningar (combined D&A of PPE, ROU and intangibles incl. any impairment; no split printed) 2025-09-30 disputedthree independent extractions did not agree: [{"a": 671000000, "m": 1000000.0}, null, null] p.12
rule
AAKmetricroic (TTM to 2026-09-30) failedreorganised balance sheet does not tie out (2026-09-30) fix at source
AAKmetricroic_ex_goodwill (TTM to 2026-09-30) failedreorganised balance sheet does not tie out (2026-09-30) fix at source
AAKmetricufcf_yield_pre_capex (TTM to 2026-09-30) failedreorganised balance sheet does not tie out (2026-09-30) fix at source
AAKmetricufcf_yield_post_capex (TTM to 2026-09-30) failedreorganised balance sheet does not tie out (2026-09-30) fix at source
AAKmetricnoplat_yield (TTM to 2026-09-30) failedreorganised balance sheet does not tie out (2026-09-30) fix at source
AAKmetricnet_debt_to_ebitda (TTM to 2026-09-30) failedreorganised balance sheet does not tie out (2026-09-30) fix at source
AAKmetricdebt_to_ev_ex_leases (TTM to 2026-09-30) failedreorganised balance sheet does not tie out (2026-09-30) fix at source
AAKmetricebitda_yield (TTM to 2026-09-30) failedreorganised balance sheet does not tie out (2026-09-30) fix at source
AAKmetricdebt_to_ev (TTM to 2026-09-30) failedreorganised balance sheet does not tie out (2026-09-30) fix at source
AAKmetriclfcf_yield (TTM to 2026-09-30) failedmarket cap: denominator missing or zero fix at source
AAKreview:mckinseyadjustment:143 objectionThis double-counts FY2025. The combined interim figure for FY2025 (882, interim p.12) equals the sum of the annual-report items already booked for 2025-12-31: PPE depreciation 688 (adj 223), PPE impairment 45 (adj 220), ROU depreciation 119 (adj 225, fact-418) and intangible amortisation 30 (adj 227, fact-431). 688+45+119+30 = 882. Booking the 882 as well counts all 2025 D&A twice, and labelling it depreciation_ppe also misstates the PPE amount. Drop this adjustment for 2025-12-31 and keep the split items from the annual report. fact-423
rule
ALK-Abellócheckcash_flow_reconciles 2024-12-31 failed{"change": 106000000.0, "reason": "opening/closing cash or change not tagged", "closing": null, "opening": null} document fix at source
ALK-Abellócheckcash_flow_reconciles 2023-12-31 failed{"change": 261000000.0, "reason": "opening/closing cash or change not tagged", "closing": null, "opening": null} document fix at source
A.P. Møller - Mærskcheckcash_flow_reconciles 2023-12-31 failed{"diff": -2397000000.0, "basis": "CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition->CashAndCashEquivalents", "change": -3308000000.0, "closing": 6701000000.0, "opening": 7612000000.0, "held_for_sale_cash": ["APM:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionNotClassifiedAsPartOfDisposalGroupHeldForSale", "ifrs-full:CashAndCashEquivalentsClassifiedAsPartOfDisposa document fix at source
ASSA ABLOYadjustmentnon_recurring: Omstruktureringskostnad strukturprogram MFP10 (jämförelsestörande post) 2025-12-31 failedquote not found verbatim in the cited note/page p.8 [page:8]
rule
ASSA ABLOYcheckidentity_ic 2023-12-31 failed{"rule": "I-1", "equity": 91645000000.0, "tolerance": 196351000.0, "difference": -239000000.0, "financing_side": 158605000000.0, "operating_side": 158366000000.0, "invested_capital": 154940000000.0, "non_operating_net": 3426000000.0, "debt_and_equivalents": 66960000000.0} document fix at source
ASSA ABLOYcheckidentity_ic 2023-12-31 failed{"rule": "I-1", "equity": 91645000000.0, "tolerance": 196351000.0, "difference": -239000000.0, "financing_side": 158605000000.0, "operating_side": 158366000000.0, "invested_capital": 154940000000.0, "non_operating_net": 3426000000.0, "debt_and_equivalents": 66960000000.0} document fix at source
ASSA ABLOYclassificationImmateriella tillgångar -> intangible_mixed disputedmckinsey reviewer: The rationale says no note breaks this line down. That is wrong. Doc 7 contains an intangible-assets note (fact-300, ifrs-full:DisclosureOfIntangibleAssetsExplanatory), and adjustments 109/110/99/100 already cite it. The note's column layout ('Avskrivningar | – | –1 | –2 062 | –2 064') separates goodwill (no amortisation) from other intangibles. Use the printed carrying amounts in that note to carve goodwill out of the 137,958 line (and acquired vs other intangibles where the note prints them) i document
rule
ASSA ABLOYmetricebitda_yield (FY2025) failedan input is failed fix at source
ASSA ABLOYmetricufcf_yield_post_capex (FY2025) disputed1 balance sheet classification(s)/split(s) disputed — see exceptions fix at source
ASSA ABLOYmetricufcf_yield_pre_capex (FY2025) disputed1 balance sheet classification(s)/split(s) disputed — see exceptions fix at source
ASSA ABLOYmetricnoplat_yield (FY2025) failedan input is failed fix at source
ASSA ABLOYmetricnet_debt_to_ebitda (FY2025) failedan input is failed fix at source
ASSA ABLOYmetricdebt_to_ev_ex_leases (FY2025) disputed1 balance sheet classification(s)/split(s) disputed — see exceptions fix at source
ASSA ABLOYmetricroic (FY2025) failedan input is failed fix at source
ASSA ABLOYmetricroic_ex_goodwill (FY2025) failedan input is failed fix at source
ASSA ABLOYmetricdebt_to_ev (FY2025) disputed1 balance sheet classification(s)/split(s) disputed — see exceptions fix at source
ASSA ABLOYreview:mckinseyadjustment:92 objectionAcquisition transaction costs (307 in 2024) recur every year for a serial acquirer (307 / 322, fact-372), and the company does not count them as items affecting comparability (p.4). Under McKinsey they are recurring operating cost, not non_recurring. fact-372
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ASSA ABLOYreview:mckinseyline_class:1266 objectionThe rationale says no note breaks this line down. That is wrong. Doc 7 contains an intangible-assets note (fact-300, ifrs-full:DisclosureOfIntangibleAssetsExplanatory), and adjustments 109/110/99/100 already cite it. The note's column layout ('Avskrivningar | – | –1 | –2 062 | –2 064') separates goodwill (no amortisation) from other intangibles. Use the printed carrying amounts in that note to carve goodwill out of the 137,958 line (and acquired vs other intangibles where the note prints them) instead of leaving the whole line as intangible_mixed. Goodwill has to be identifiable to compute ROIC with and without goodwill. fact-300
rule
ASSA ABLOYreview:mckinseyadjustment:111 objectionThe adjustment says it is booked 'below EBIT' yet gives an effect of +300 on operating profit. Under IFRS 16, interest on lease liabilities is already in financial expenses (fact-385), so reported Rörelseresultat already excludes it. With lease liabilities treated as debt, adding 300 again would double-count it and overstate NOPLAT. The effect on operating profit should be 0. fact-385
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ASSA ABLOYreview:mckinseyadjustment:113 objectionDuplicate of adjustment:93. It is the same 2025 loss on divestment of a subsidiary (-228 MSEK, fact-17), the same amount and the same line, so reversing it twice adds 456 instead of 228 to operating profit. The company's own figures reconcile with one reversal only: reported EBIT 23,151 vs EBIT excl. items affecting comparability 24,664 (p.4) is a gap of 1,513, which is the 1,284 MFP10 restructuring cost plus about 228 for the divestment, counted once. Delete this adjustment. fact-17
rule
ASSA ABLOYreview:mckinseyadjustment:91 objectionThe company does not count acquisition transaction costs as items affecting comparability. The 2025 gap between EBIT excluding those items (24,664, p.4) and reported EBIT (23,151) is 1,513, which equals MFP10 (1,284) + the 228 disposal loss and leaves nothing for transaction costs. ASSA ABLOY is a serial acquirer (23 acquisitions in 2025, p.4), and these costs recur every year (307 / 322, fact-372). Under McKinsey they are part of recurring operating cost, not non_recurring. p.4
rule
ASSA ABLOYreview:mckinseyadjustment:114 objectionDuplicate of adjustment:94. It is the same 2024 gain on divestment of a subsidiary (+24 MSEK, fact-16) on the same line, so the gain is removed twice (-48 instead of -24). Delete this adjustment. fact-16
rule
ASSA ABLOYreview:mckinseyadjustment:112 objectionSame problem as adjustment:111. Lease interest of 275 is already reported below EBIT in financial expenses (fact-385), so the effect on operating profit should be 0, not +275. Adding it would double-count it when leases are treated as debt. fact-385
rule
Atlas Copcoreported figurecompany-reported net_debt 2025-12-31 outlierno definition built from our sourced components reproduces it (closest: borrowings − cash + leases + pensions − derivatives − restricted_cash = 2.123e+10); company's definition: Räntebärande skulder plus ersättningar efter avslutad anställning minus likvida medel och övriga kortfristiga finansiella omsättnings tillgångar, justerad för verkligt värde av ränteswappar. — outlier, check p.172 fix at source
Clas Ohlsoncheckcash_flow_reconciles 2024-04-30 failed{"change": null, "reason": "opening/closing cash or change not tagged", "closing": 170700000.0, "opening": 143100000.0} document fix at source
Demantcheckcash_flow_reconciles 2025-12-31 failed{"diff": 74000000.0, "basis": "CashAndCashEquivalents->CashAndCashEquivalents", "change": 292000000.0, "closing": 1330000000.0, "opening": 1112000000.0, "held_for_sale_cash": null} document fix at source
Ericssonadjustmentnon_recurring: 2026-07-01.. Omstruktureringskostnader (restructuring charges) 2026-09-30 disputedthree independent extractions did not agree: [null, {"a": 893000000, "m": 1000000.0}, null] p.35
rule
Ericssonadjustmentnon_recurring: 2025-01-01.. Omstruktureringskostnader (restructuring charges) 2025-09-30 disputedthree independent extractions did not agree: [null, {"a": 1240000000, "m": 1000000.0}, null] p.35
rule
Ericssonadjustmentdisposal_gain: Loss on sale of intangible assets and PP&E 2025-12-31 disputedthree independent extractions did not agree: [null, {"a": 3.0, "c": "disposal_gain", "m": 1000000.0, "p": "2025-12-31", "s": 1}, null] AnteckningarOchAnnanFrklarandeInformation_Label_00276 [ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory]
rule
Ericssonadjustmentdisposal_gain: Loss on sale of intangible assets and PP&E 2024-12-31 disputedthree independent extractions did not agree: [null, {"a": 21.0, "c": "disposal_gain", "m": 1000000.0, "p": "2024-12-31", "s": 1}, null] AnteckningarOchAnnanFrklarandeInformation_Label_00276 [ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory]
rule
Ericssonadjustmentnon_recurring: 2026-01-01.. Omstruktureringskostnader (restructuring charges) 2026-09-30 disputedthree independent extractions did not agree: [null, {"a": 5262000000, "m": 1000000.0}, null] p.35
rule
Ericssonadjustmentdisposal_gain: Gain on sale of intangible assets and PP&E 2024-12-31 disputedthree independent extractions did not agree: [null, {"a": 13.0, "c": "disposal_gain", "m": 1000000.0, "p": "2024-12-31", "s": -1}, null] AnteckningarOchAnnanFrklarandeInformation_Label_00276 [ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory]
rule
Ericssonadjustmentnon_recurring: 2025-07-01.. Omstruktureringskostnader (restructuring charges) 2025-09-30 disputedthree independent extractions did not agree: [null, {"a": 303000000, "m": 1000000.0}, null] p.35
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Ericssonadjustmentnon_recurring: One-time gain from settlement of a commercial dispute 2024-12-31 failedquote not verbatim in the note/page, number not in quote, or unit not recognised p.22 [page:22]
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Ericssonadjustmentdisposal_gain: Gain on sale of intangible assets and PP&E 2025-12-31 disputedthree independent extractions did not agree: [null, {"a": 65.0, "c": "disposal_gain", "m": 1000000.0, "p": "2025-12-31", "s": -1}, null] AnteckningarOchAnnanFrklarandeInformation_Label_00276 [ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory]
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EricssonclassificationPeriodens resultat -> subtotal disputedthree independent extractions did not agree: [null, {"c": "subtotal", "p": 19, "v": 5797000000}, {"c": "other", "p": 19, "v": 5797000000}] p.19
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EricssonfactPeriodens resultat [unmapped:Periodens resultat] 2026-01-01..2026-09-30 disputedthree independent extractions did not agree: [null, {"c": "subtotal", "p": 19, "v": 10760000000}, {"c": "other", "p": 19, "v": 10760000000}] p.19 "Periodens resultat" 10 760
rule
EricssonfactPeriodens resultat [unmapped:Periodens resultat] 2025-01-01..2025-09-30 disputedthree independent extractions did not agree: [null, {"c": "subtotal", "p": 19, "v": 20143000000}, {"c": "other", "p": 19, "v": 20143000000}] p.19 "Periodens resultat" 20 143
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EricssonfactPeriodens resultat [unmapped:Periodens resultat] 2025-07-01..2025-09-30 disputedthree independent extractions did not agree: [null, {"c": "subtotal", "p": 19, "v": 11300000000}, {"c": "other", "p": 19, "v": 11300000000}] p.19 "Periodens resultat" 11 300
rule
EricssonfactPeriodens resultat [unmapped:Periodens resultat] 2026-07-01..2026-09-30 disputedthree independent extractions did not agree: [null, {"c": "subtotal", "p": 19, "v": 5797000000}, {"c": "other", "p": 19, "v": 5797000000}] p.19 "Periodens resultat" 5 797
rule
Ericssonmetricroic (TTM to 2026-09-30) disputedan input is disputed fix at source
Ericssonmetricnoplat_yield (TTM to 2026-09-30) disputedan input is disputed fix at source
Ericssonmetricebitda_yield (TTM to 2026-09-30) disputedan input is disputed fix at source
Ericssonmetricnet_debt_to_ebitda (TTM to 2026-09-30) disputedan input is disputed fix at source
Ericssonmetricroic_ex_goodwill (TTM to 2026-09-30) disputedan input is disputed fix at source
Ericssonreview:mckinseyadjustment:326 objectionThe adjustment is valid. Only the citation is wrong. The p.22 quote failed to verify, most likely because the page breaks the word as 'kommer- siell'. Keep the adjustment (−1,900, OtherIncome, 2024) and cite note B4 instead. On p.48, footnote 2 to 'Övriga rörelseintäkter' (2,807 in 2024) reads: '2024 inkluderar en intäkt om SEK 1,9 miljarder relaterad till en överenskommelse rörande en kommersiell tvist.' Segment note B1 on p.46, footnote 2, confirms it: 'Segmentet Other inkluderar en intäkt på SEK 1,9 miljarder från en uppgörelse gällande en affärstvist'. It is not part of the restructuring adjustment, so it is not counted twice. p.48
rule
EssityclassificationÖvriga kortfristiga fordringar -> op_working_asset disputedmckinsey reviewer: The line is mainly operating, but note E1 prints the derivative assets held in Övriga kortfristiga fordringar: 42 (2025), 356 (2024) and 228 (2023). That is 25/76/78 at fair value through P&L plus 17/280/150 used for hedge accounting. These are financing/hedging instruments and should be carved out as derivative_asset. Without the carve-out they inflate operating working capital. The long-term derivative liabilities were already carved out, so this would be treated the same way.
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EssityclassificationAndra långfristiga tillgångar -> op_fixed_asset disputedmckinsey reviewer: Note E1 shows that 'Andra långfristiga tillgångar' contains hedging derivatives of 19 (2025), 56 (2024) and 6 (2023) MSEK. Derivatives are financing/hedging items, not operating fixed assets. Carve these amounts out as derivative_asset, the same way derivatives are carved out of the liability lines. The rest stays op_fixed_asset.
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EssityclassificationÖvriga kortfristiga skulder -> op_working_liab disputedmckinsey reviewer: Note D5 splits Övriga kortfristiga skulder (16,066) into derivatives of 374 (2025), 181 (2024) and 1,755 (2023), plus accrued expenses, VAT and other operating liabilities. The derivatives are financing/hedging items and should be carved out as derivative_liab. The same note was already used to carve out the 80/9/155 of long-term derivatives. Leaving them in overstates operating current liabilities, materially in 2023 (1,755).
rule
Essitymetriclfcf_yield (FY2025) failedmarket cap: denominator missing or zero fix at source
Essitymetricroic (FY2025) disputedan input is disputed fix at source
Essitymetricnet_debt_to_ebitda (FY2025) disputed3 balance sheet classification(s)/split(s) disputed — see exceptions fix at source
Essitymetricdebt_to_ev_ex_leases (FY2025) failedEV ex leases: denominator missing or zero fix at source
Essitymetricdebt_to_ev (FY2025) failedEV: denominator missing or zero fix at source
Essitymetricebitda_yield (FY2025) failedEV: denominator missing or zero fix at source
Essitymetricufcf_yield_pre_capex (FY2025) failedEV: denominator missing or zero fix at source
Essitymetricroic_ex_goodwill (FY2025) disputedan input is disputed fix at source
Essitymetricufcf_yield_post_capex (FY2025) failedEV: denominator missing or zero fix at source
Essitymetricnoplat_yield (FY2025) failedEV: denominator missing or zero fix at source
Essityreview:mckinseyline_class:1404 objectionThe line is mainly operating, but note E1 prints the derivative assets held in Övriga kortfristiga fordringar: 42 (2025), 356 (2024) and 228 (2023). That is 25/76/78 at fair value through P&L plus 17/280/150 used for hedge accounting. These are financing/hedging instruments and should be carved out as derivative_asset. Without the carve-out they inflate operating working capital. The long-term derivative liabilities were already carved out, so this would be treated the same way. fact-5
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Essityreview:mckinseyline_class:1419 objectionNote D5 splits Övriga kortfristiga skulder (16,066) into derivatives of 374 (2025), 181 (2024) and 1,755 (2023), plus accrued expenses, VAT and other operating liabilities. The derivatives are financing/hedging items and should be carved out as derivative_liab. The same note was already used to carve out the 80/9/155 of long-term derivatives. Leaving them in overstates operating current liabilities, materially in 2023 (1,755). fact-776
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Essityreview:skepticvalidation:2256 objectionThe improvement is real. Working capital went from a build-up to a release of +1,085 MSEK in 2023, and operating surplus rose (doc 13, fact-691, operating cash flow table). But 21,568 MSEK is on a different basis from the later series: it is the original 2023 figure for the total group, including Vinda, which was classified as discontinued from Q4 2023. The 2025 report shows restated 2023 cash flow from operating activities for continuing operations as 19,077 MSEK. Use 19,077 so the series matches 2024 (17,169) and 2025 (15,459), or label 2023 as total operations. fact-691
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Fortum Oyjcheckcash_flow_reconciles 2025-12-31 failed{"change": null, "reason": "opening/closing cash or change not tagged", "closing": 2903000000.0, "opening": 4136000000.0} document fix at source
Fortum Oyjcheckcalculations_consistent 2024-12-31 failed{"checked": 73, "failures": [{"diff": 5000000.0, "role": "[0000008] Konsernin rahavirtalaskelma", "parent": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "period": ["2023-01-01", "2023-12-31"], "reported": -2614000000.0, "sum_of_children": -2619000000.0}, {"diff": 2320000000.0, "role": "[0000008] Konsernin rahavirtalaskelma", "parent": "fort:OperatingProfitBeforeDepreciationsEbitda", "period document fix at source
Fortum Oyjcheckcalculations_consistent 2023-12-31 failed{"checked": 75, "failures": [{"diff": 3029000000.0, "role": "1007 - Statement - Konsernin rahavirtalaskelma", "parent": "fort:OperatingProfitBeforeDepreciationsEbitda", "period": ["2023-01-01", "2023-12-31"], "reported": 2021000000.0, "sum_of_children": -1008000000.0}, {"diff": 4167000000.0, "role": "1007 - Statement - Konsernin rahavirtalaskelma", "parent": "fort:OperatingProfitBeforeDepreciation document fix at source
Hennes & Mauritzadjustmentassociates_in_ebit: Share of profit (loss) of associates and joint ventures 2025-11-30 disputedthree independent extractions did not agree: [{"a": 134000000.0, "c": "associates_in_ebit", "m": 1.0, "p": "2025-11-30", "s": 1}, null, null] fact-17 [statement]
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Hennes & Mauritzadjustmentassociates_in_ebit: Share of profit (loss) of associates and joint ventures 2024-11-30 disputedthree independent extractions did not agree: [{"a": 78000000.0, "c": "associates_in_ebit", "m": 1.0, "p": "2024-11-30", "s": 1}, null, null] fact-18 [statement]
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Hennes & Mauritzadjustmentassociates_in_ebit: Share of profit (loss) of associates (income statement line above operating profit) 2024-11-30 failedquote not verbatim in the note/page, number not in quote, or unit not recognised note not identified
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Hennes & Mauritzcheckreorg_ties_out 2024-11-30 failed{"assets_reported": 180214000000.0, "assets_reorganised": 180214000000.0, "liab_equity_reported": 180214000000.0, "liab_equity_reorganised": 180421000000.0} document fix at source
Hennes & Mauritzcheckreorg_ties_out 2025-11-30 failed{"assets_reported": 170273000000.0, "assets_reorganised": 170273000000.0, "liab_equity_reported": 170273000000.0, "liab_equity_reorganised": 170480000000.0} document fix at source
Hennes & MauritzclassificationÖvriga skulder -> op_working_liab disputedmckinsey reviewer: Other current liabilities (6,436) include currency forward contracts with negative market values of MSEK 358 (2024: 665). The note says these are reported within 'övriga kortfristiga skulder'. Derivatives are financing/hedging items, not operating working capital. Carve 358 (2024: 665) out as derivative_liab and keep the rest (6,078) as op_working_liab.
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Hennes & MauritzclassificationÖvriga fordringar -> op_working_asset disputedmckinsey reviewer: Other current receivables (4,270) include currency forward contracts with positive market values of MSEK 503 (2024: 1,224). The note says these are reported within 'övriga kortfristiga fordringar'. Under the methodology, derivatives are financial items, not operating working capital. Carve 503 (2024: 1,224) out as derivative_asset and keep the rest (3,767) as op_working_asset.
rule
Hennes & Mauritzmetriclfcf_yield (FY2025) failedan input is failed fix at source
Hennes & Mauritzmetricroic (FY2025) failedreorganised balance sheet does not tie out (2024-11-30, 2025-11-30) fix at source
Hennes & Mauritzmetricdebt_to_ev_ex_leases (FY2025) failedreorganised balance sheet does not tie out (2024-11-30, 2025-11-30) fix at source
Hennes & Mauritzmetricnoplat_yield (FY2025) failedreorganised balance sheet does not tie out (2024-11-30, 2025-11-30) fix at source
Hennes & Mauritzmetricebitda_yield (FY2025) failedreorganised balance sheet does not tie out (2024-11-30, 2025-11-30) fix at source
Hennes & Mauritzmetricufcf_yield_pre_capex (FY2025) failedreorganised balance sheet does not tie out (2024-11-30, 2025-11-30) fix at source
Hennes & Mauritzmetricufcf_yield_post_capex (FY2025) failedreorganised balance sheet does not tie out (2024-11-30, 2025-11-30) fix at source
Hennes & Mauritzmetricnet_debt_to_ebitda (FY2025) failedreorganised balance sheet does not tie out (2024-11-30, 2025-11-30) fix at source
Hennes & Mauritzmetricroic_ex_goodwill (FY2025) failedreorganised balance sheet does not tie out (2024-11-30, 2025-11-30) fix at source
Hennes & Mauritzmetricdebt_to_ev (FY2025) failedreorganised balance sheet does not tie out (2024-11-30, 2025-11-30) fix at source
Hennes & Mauritzreview:mckinseyadjustment:249 objectionDuplicate of adjustment:233. Both add back the 2025 share of associates' result (134) in operating profit, so it is counted twice. Keep only adjustment:233, which uses the income statement line covering associates and JV (fact-17). Drop this one, which is based on the associates-only note. fact-17
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Hennes & Mauritzreview:mckinseyadjustment:250 objectionDuplicate, and the note could not be identified. The 2024 share of associates and JVs (-78) is already captured in adjustment:234 from the income statement (fact-18). The associates note shows -79 for associates only. Keeping both would add the amount back twice. Drop this item. fact-554
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Hennes & Mauritzreview:mckinseyadjustment:233 objectionDuplicate. The 2025 share of associates' result (-134) is already adjusted in adjustment:249: Syre Impact -107 + TreeToTextile -27 = -134, the same as the income statement line. Keeping both would add 134 back to operating profit twice. Drop this item. fact-554
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Hennes & Mauritzreview:mckinseyline_class:1863 objectionDouble count. Share capital (207) is a component of 'Eget kapital hänförligt till aktieägare' (42,921 = 207 + 3,297 reserves + 39,417 retained earnings). The total is already classified as equity_parent, and reserves and retained earnings are correctly set to subtotal. Share capital must also be subtotal, otherwise equity_parent is overstated by 207. fact-119
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Hennes & Mauritzreview:mckinseyline_class:1717 objectionOther current liabilities (6,436) include currency forward contracts with negative market values of MSEK 358 (2024: 665). The note says these are reported within 'övriga kortfristiga skulder'. Derivatives are financing/hedging items, not operating working capital. Carve 358 (2024: 665) out as derivative_liab and keep the rest (6,078) as op_working_liab. fact-479
rule
Hennes & Mauritzreview:mckinseyline_class:1700 objectionOther current receivables (4,270) include currency forward contracts with positive market values of MSEK 503 (2024: 1,224). The note says these are reported within 'övriga kortfristiga fordringar'. Under the methodology, derivatives are financial items, not operating working capital. Carve 503 (2024: 1,224) out as derivative_asset and keep the rest (3,767) as op_working_asset. fact-479
rule
Hennes & MauritzsharesB 2025-11-30 failedquote not verbatim in the note or number not in quote fact-573 [ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory]: "och 1 410 091 375 st B-aktier (en röst per aktie). I övrigt föreligger inga skillnader beträffande aktiernas rättigheter. Totalt antal aktier uppgår till 1 604 491 375."
rule
Hexagoncheckcash_flow_reconciles 2023-12-31 failed{"change": 90600000.0, "reason": "opening/closing cash or change not tagged", "closing": null, "opening": null} document fix at source
Hiab Oyjcheckcash_flow_reconciles 2024-12-31 failed{"diff": 245500000.0, "basis": "CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition->CashAndCashEquivalents; incl. cash in disposal groups (both); pre-FX change tagged as total (tagging error)", "change": 146000000.0, "closing": 439100000.0, "opening": 684700000.0, "held_for_sale_cash": ["ifrs-full:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale"]} document fix at source
Københavns Lufthavnecheckcash_flow_reconciles 2025-12-31 failed{"change": 6000000.0, "reason": "opening/closing cash or change not tagged", "closing": null, "opening": null} document fix at source
Københavns Lufthavnecheckcash_flow_reconciles 2023-12-31 failed{"change": -55000000.0, "reason": "opening/closing cash or change not tagged", "closing": null, "opening": null} document fix at source
Københavns Lufthavnecheckcash_flow_reconciles 2024-12-31 failed{"change": 6000000.0, "reason": "opening/closing cash or change not tagged", "closing": null, "opening": null} document fix at source
KONE Oyjcheckidentity_ic 2023-12-31 failed{"rule": "I-1", "equity": 2786000000.0, "tolerance": 8730800.0, "difference": -101300000.0, "financing_side": 3473700000.0, "operating_side": 3372400000.0, "invested_capital": 1674800000.0, "non_operating_net": 1697600000.0, "debt_and_equivalents": 687700000.0} document fix at source
KONE Oyjcheckidentity_ic 2024-12-31 failed{"rule": "I-1", "equity": 2893100000.0, "tolerance": 9284300.0, "difference": -150100000.0, "financing_side": 3918000000.0, "operating_side": 3767900000.0, "invested_capital": 1987300000.0, "non_operating_net": 1780600000.0, "debt_and_equivalents": 1024900000.0} document fix at source
KONE OyjclassificationAineelliset hyödykkeet -> op_fixed_asset disputedmckinsey reviewer: The rationale says no right-of-use carrying amount is printed, but the PP&E note (4.4, fact-402) has separate columns for leased buildings and leased machinery & equipment. The adjustments in this same review (depreciation_rou 64.4 / 95.9 for 2025, and 64.9 / 83.1 for 2024) are taken from those columns. That note's 'Tasearvo kauden lopussa' row therefore gives the ROU carrying amounts. Carve the leased buildings and leased machinery columns out as rou_asset for 2025 and 2024, and keep only the o fact-483 [ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory]
rule
KONE OyjclassificationVaraukset -> op_provision disputedmckinsey reviewer: The rationale is wrong on the facts. It says none of the notes mentions restructuring or legal provisions. The provisions accounting policy (fact-422) lists restructuring provisions (toiminnan uudelleenjärjestelyvaraus), claims provisions, onerous-contract provisions, and other provisions arising from disputes, employment matters and regulatory obligations, alongside warranty provisions. KONE also booked restructuring costs affecting comparability in both years: 36 MEUR in 2024 and part of the 3 document
rule
KONE Oyjmetricdebt_to_ev (FY2025) disputed2 balance sheet classification(s)/split(s) disputed — see exceptions fix at source
KONE Oyjmetricdebt_to_ev_ex_leases (FY2025) disputed2 balance sheet classification(s)/split(s) disputed — see exceptions fix at source
KONE Oyjmetricufcf_yield_pre_capex (FY2025) disputed2 balance sheet classification(s)/split(s) disputed — see exceptions fix at source
KONE Oyjmetricufcf_yield_post_capex (FY2025) disputed2 balance sheet classification(s)/split(s) disputed — see exceptions fix at source
KONE Oyjmetricebitda_yield (FY2025) disputed2 balance sheet classification(s)/split(s) disputed — see exceptions fix at source
KONE Oyjmetricnoplat_yield (FY2025) disputed2 balance sheet classification(s)/split(s) disputed — see exceptions fix at source
KONE Oyjmetricnet_debt_to_ebitda (FY2025) disputed2 balance sheet classification(s)/split(s) disputed — see exceptions fix at source
KONE Oyjmetricroic (FY2025) disputedan input is disputed fix at source
KONE Oyjmetricroic_ex_goodwill (FY2025) disputedan input is disputed fix at source
KONE Oyjreview:mckinseyline_class:1073 objectionThe rationale is wrong on the facts. It says none of the notes mentions restructuring or legal provisions. The provisions accounting policy (fact-422) lists restructuring provisions (toiminnan uudelleenjärjestelyvaraus), claims provisions, onerous-contract provisions, and other provisions arising from disputes, employment matters and regulatory obligations, alongside warranty provisions. KONE also booked restructuring costs affecting comparability in both years: 36 MEUR in 2024 and part of the 33 MEUR in 2025 (p.31). Classifying the whole 176.4 as op_provision is not supported. Pull the breakdown by type from the provisions movement note (note 3.5 Varaukset). Restructuring, claims/litigation and onerous-contract amounts should go to debt_like_provision. Only warranty and other ongoing provisions stay in op_provision. fact-422
rule
KONE Oyjreview:mckinseyline_class:1061 objectionThe rationale says no right-of-use carrying amount is printed, but the PP&E note (4.4, fact-402) has separate columns for leased buildings and leased machinery & equipment. The adjustments in this same review (depreciation_rou 64.4 / 95.9 for 2025, and 64.9 / 83.1 for 2024) are taken from those columns. That note's 'Tasearvo kauden lopussa' row therefore gives the ROU carrying amounts. Carve the leased buildings and leased machinery columns out as rou_asset for 2025 and 2024, and keep only the owned assets as op_fixed_asset. This also keeps the balance sheet consistent with the depreciation_rou adjustments and the 455.5 of lease liabilities that are already carved out. fact-402
rule
Kongsberg GruppenclassificationAndre langsiktige eiendeler -> op_fixed_asset disputedthree independent extractions did not agree: [{"category": "op_fixed_asset", "splits": [["financial_investment", "2024-12-31", 2.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2024-12-31", 101.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2025-12-31", 2.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]]]}, {"category": "financial_investment", "splits": [["op_fixed_asset", "2024-12-31", 1.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["op_fixed_asset", "2024-12-31", 266.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["op_fixed_asset", "2025-12-31", 1.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["op_fixed_asset", "2025-12-31", 15.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]]]}, {"category": "op_fixed_asset", "splits": [["financial_investment", "2024-12-31", 2.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2024-12-31", 8.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2024-12-31", 101.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2025-12-31", 2.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]]]}] f-488 [ifrs-full:DisclosureOfOtherAssetsExplanatory]
rule
Kongsberg Gruppensplitfinancial_investment 2000000 of ifrs-full:OtherNoncurrentAssets 2024-12-31 disputedthree independent extractions did not agree: [{"category": "op_fixed_asset", "splits": [["financial_investment", "2024-12-31", 2.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2024-12-31", 101.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2025-12-31", 2.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]]]}, {"category": "financial_investment", "splits": [["op_fixed_asset", "2024-12-31", 1.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["op_fixed_asset", "2024-12-31", 266.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["op_fixed_asset", "2025-12-31", 1.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["op_fixed_asset", "2025-12-31", 15.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]]]}, {"category": "op_fixed_asset", "splits": [["financial_investment", "2024-12-31", 2.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2024-12-31", 8.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2024-12-31", 101.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2025-12-31", 2.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]]]}] f-488 [ifrs-full:DisclosureOfOtherAssetsExplanatory]
rule
Kongsberg Gruppensplitfinancial_investment 2000000 of ifrs-full:OtherNoncurrentAssets 2025-12-31 disputedthree independent extractions did not agree: [{"category": "op_fixed_asset", "splits": [["financial_investment", "2024-12-31", 2.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2024-12-31", 101.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2025-12-31", 2.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]]]}, {"category": "financial_investment", "splits": [["op_fixed_asset", "2024-12-31", 1.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["op_fixed_asset", "2024-12-31", 266.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["op_fixed_asset", "2025-12-31", 1.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["op_fixed_asset", "2025-12-31", 15.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]]]}, {"category": "op_fixed_asset", "splits": [["financial_investment", "2024-12-31", 2.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2024-12-31", 8.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2024-12-31", 101.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2025-12-31", 2.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]], ["financial_investment", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:OtherNoncurrentAssets"]]]}] f-488 [ifrs-full:DisclosureOfOtherAssetsExplanatory]
rule
Loomischeckcalculations_consistent 2023-12-31 failed{"checked": 31, "failures": [{"diff": -31749000000.0, "role": "03 - Rapport över finansiell ställning", "parent": "ifrs-full:Assets", "period": ["None", "2022-12-31"], "reported": 31000000.0, "sum_of_children": 31780000000.0}, {"diff": -31749000000.0, "role": "03 - Rapport över finansiell ställning", "parent": "ifrs-full:EquityAndLiabilities", "period": ["None", "2022-12-31"], "reported": 31000000 document fix at source
Lundin Mining Corporationcheckcash_flow_reconciles 2024-12-31 failed{"diff": 70563000.0, "basis": "CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition->CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition; pre-FX change tagged as total (tagging error)", "change": 163486000.0, "closing": 357478000.0, "opening": 268793000.0, "held_for_sale_cash": ["ifrs-full:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale", "lun:CashAndCas document fix at source
Nordic Semiconduccheckcalculations_consistent 2024-12-31 failed{"checked": 38, "failures": [{"diff": 6000.0, "role": "[0000004] Statement of cash flows, indirect method (Statement)", "parent": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "period": ["2023-01-01", "2023-12-31"], "reported": -53502000.0, "sum_of_children": -53508000.0}], "n_failures": 1, "not_checkable": 1} document fix at source
Pandoracheckcash_flow_reconciles 2023-12-31 failed{"diff": 57000000.0, "basis": "CashAndCashEquivalents->CashAndCashEquivalents; pre-FX change tagged as total (tagging error)", "change": 588000000.0, "closing": 1183000000.0, "opening": 713000000.0, "held_for_sale_cash": null} document fix at source
Rockwoolcheckcash_flow_reconciles 2025-12-31 failed{"diff": 231000000.0, "basis": "CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition->CashAndCashEquivalents", "change": -63000000.0, "closing": 108000000.0, "opening": 403000000.0, "held_for_sale_cash": null} document fix at source
SandvikclassificationRäntebärande skulder -> debt disputedmckinsey reviewer: The short-term 'Räntebärande skulder' (5,094) also includes the current portion of the IFRS 16 lease liabilities. The face lines total 37,121, but borrowings in the financial instruments table are only 31,694 (2025). The current lease portion should be carved out as lease_liability.
rule
SandvikclassificationÖvriga skulder -> op_working_liab disputedmckinsey reviewer: Note K24 shows that current 'Övriga skulder' (8,216 in 2025, 11,075 in 2024) includes 'Derivat som innehas för säkring' of 639 (2025) and 1,747 (2024). Hedging derivatives are financing items, not operating working capital. They should be carved out as derivative_liab (639 for 2025, 1,747 for 2024), the same way they were for the long-term line (splits 357/358). As it stands, operating working capital liabilities are overstated.
rule
SandvikclassificationUppskjutna skattefordringar -> op_deferred_tax disputedmckinsey reviewer: Carving out the tax-loss DTA is correct, but one non-operating part is still missing. In the deferred tax table, the row 'Räntebärande skulder' (DTA 615 for 2025, 833 for 2024) has footnote 1 'Främst hänförligt till pensioner'. Under Koller, pension-related deferred tax is not operating: the pension debt equivalent is valued net of tax. This DTA should be carved out as non_op_other_asset (offset against pension_liability), not left in op_deferred_tax. fact-399 [ifrs-full:DisclosureOfDeferredTaxesExplanatory]
rule
SandvikclassificationRäntebärande skulder -> debt disputedmckinsey reviewer: Sandvik reports IFRS 16 lease liabilities inside 'Räntebärande skulder', and the balance sheet has no separate lease liability line. The financial instruments table shows borrowings (Låneskulder) of only 31,694 for 2025 (37,021 for 2024). The two face lines add up to 37,121 (32,027 + 5,094). The gap of about 5.4bn is close to the ROU assets (5,410) and is the lease liability. Because lease interest (266/268) is adjusted in NOPLAT, the lease part should be carved out as lease_liability, split bet
rule
Sandvikmetricebitda_yield (FY2025) disputedan input is disputed fix at source
Sandvikmetricnet_debt_to_ebitda (FY2025) disputedan input is disputed fix at source
Sandvikmetricdebt_to_ev_ex_leases (FY2025) disputedan input is disputed fix at source
Sandvikmetricdebt_to_ev (FY2025) disputedan input is disputed fix at source
Sandvikmetricroic_ex_goodwill (FY2025) disputedan input is disputed fix at source
Sandvikmetricroic (FY2025) disputedan input is disputed fix at source
Sandvikmetricnoplat_yield (FY2025) disputedan input is disputed fix at source
Sandvikmetricufcf_yield_post_capex (FY2025) disputedan input is disputed fix at source
Sandvikmetricufcf_yield_pre_capex (FY2025) disputedan input is disputed fix at source
Sandvikreview:mckinseyline_class:1357 objectionCarving out the tax-loss DTA is correct, but one non-operating part is still missing. In the deferred tax table, the row 'Räntebärande skulder' (DTA 615 for 2025, 833 for 2024) has footnote 1 'Främst hänförligt till pensioner'. Under Koller, pension-related deferred tax is not operating: the pension debt equivalent is valued net of tax. This DTA should be carved out as non_op_other_asset (offset against pension_liability), not left in op_deferred_tax. fact-399
rule
Sandvikreview:mckinseyline_class:1314 objectionSandvik reports IFRS 16 lease liabilities inside 'Räntebärande skulder', and the balance sheet has no separate lease liability line. The financial instruments table shows borrowings (Låneskulder) of only 31,694 for 2025 (37,021 for 2024). The two face lines add up to 37,121 (32,027 + 5,094). The gap of about 5.4bn is close to the ROU assets (5,410) and is the lease liability. Because lease interest (266/268) is adjusted in NOPLAT, the lease part should be carved out as lease_liability, split between the long-term and short-term lines using the lease/interest-bearing liabilities note, instead of putting everything in debt. fact-447
rule
Sandvikreview:mckinseyadjustment:155 objectionThis impairment is probably counted twice if it is treated as a non-recurring item. On p.4, the company's items affecting comparability for 2025 are adjusted EBITA 23,309 minus EBITA 22,616, which is 693. Restructuring (531) plus acquisition costs (112) already make 643. Adding the 66 net impairment gives 709, which is more than the company's own total. The impairment (or most of it) is therefore inside the restructuring charge. It must not be added back on top of the 531 restructuring adjustment. Use it only for D&A/EBITDA purposes, or net it out of restructuring. p.4
rule
Sandvikreview:mckinseyline_class:1319 objectionNote K24 shows that current 'Övriga skulder' (8,216 in 2025, 11,075 in 2024) includes 'Derivat som innehas för säkring' of 639 (2025) and 1,747 (2024). Hedging derivatives are financing items, not operating working capital. They should be carved out as derivative_liab (639 for 2025, 1,747 for 2024), the same way they were for the long-term line (splits 357/358). As it stands, operating working capital liabilities are overstated. fact-493
rule
Sandvikreview:mckinseyline_class:1316 objectionThe short-term 'Räntebärande skulder' (5,094) also includes the current portion of the IFRS 16 lease liabilities. The face lines total 37,121, but borrowings in the financial instruments table are only 31,694 (2025). The current lease portion should be carved out as lease_liability. fact-447
rule
Sandvikreview:mckinseyadjustment:168 objectionUnder IFRS 16, lease interest (268) is already reported in financial items, below operating profit ('booked below EBIT'). Adding it to operating profit double-counts a financing cost in NOPLAT. The effect on operating profit should be 0. fact-431
rule
Sandvikreview:mckinseyadjustment:156 objectionThis likely counts the impairment twice. Page 4 gives 2024 EBITA of 20,493 and adjusted EBITA of 23,583, so the company's items affecting comparability total 3,090. Restructuring (2,681), acquisition costs (178) and the loss on business divestment (220) already add up to 3,079, which is about the company's figure. Adding the 408 net impairment on top gives 3,487 or more, well above what the company reports. This means the 2024 impairments (mostly in the Rock Processing restructuring, where restructuring was -1,725) are already inside the restructuring total. Remove this adjustment, or reduce it to the part the company's reconciliation shows outside restructuring. p.4
rule
Sandvikreview:mckinseyadjustment:167 objectionUnder IFRS 16, lease interest (266) is already reported in net financial items, below operating profit. The adjustment itself says 'booked below EBIT'. Adding it back to operating profit counts it twice: NOPLAT would include a financing cost that EBIT never contained. The McKinsey add-back of implied lease interest applies only to pre-IFRS 16 operating leases. Under IFRS 16, EBIT already reflects only ROU depreciation. The effect on operating profit should be 0. The 266 should be used only as the cost of the lease liability, which is a debt equivalent. fact-431
rule
Sandviksplitdebt_like_provision 22000000 of ifrs-full:OtherLongtermProvisions 2025-12-31 disputedmckinsey reviewer: Only legal disputes (22) were carved out. The rationale says restructuring and environmental provisions are debt-like too, and the long-term row shows them: restructuring 155, environmental 196. The 2025 long-term debt_like_provision should be 155 + 196 + 22 = 373. fact-477 [ifrs-full:DisclosureOfProvisionsExplanatory]
rule
Sandviksplitacquired_intangible 358000000 of ifrs-full:IntangibleAssetsAndGoodwill 2025-12-31 disputedmckinsey reviewer: Only the 'Övrigt' column (358) was carved out. Acquired intangibles excluding goodwill also include market- and customer-related assets (9,243) and technology and similar rights (2,563). The 2025 total is 9,243 + 2,563 + 358 = 12,164, which equals acquired 'Summa' 58,370 minus goodwill 46,206. The carve should be 12,164. As it stands, 11,806 of acquired intangibles stays wrongly classified as goodwill. fact-406 [ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory]
rule
Sandviksplitdebt_like_provision 181000000 of ifrs-full:CurrentProvisions 2025-12-31 disputedmckinsey reviewer: Only legal disputes (181) were carved out. The 'varav kortfristig del' row also shows restructuring 1,022 and environmental 51. The 2025 short-term debt_like_provision should be 1,022 + 51 + 181 = 1,254. fact-477 [ifrs-full:DisclosureOfProvisionsExplanatory]
rule
Sandviksplitdebt_like_provision 326000000 of ifrs-full:OtherLongtermProvisions, ifrs-full:CurrentProvisions 2024-12-31 disputedmckinsey reviewer: Only legal disputes (326) were carved out. The 1 January 2025 row also shows restructuring 1,286 and environmental 315. The 2024 debt_like_provision, across long- and short-term together, should be 1,286 + 315 + 326 = 1,927. fact-477 [ifrs-full:DisclosureOfProvisionsExplanatory]
rule
Sandviksplitacquired_intangible 1358000000 of ifrs-full:IntangibleAssetsAndGoodwill 2024-12-31 disputedmckinsey reviewer: Only the 'Övrigt' column (1,358) was carved out. The 2024 acquired intangibles excluding goodwill are 11,429 (market/customer-related) + 3,217 (technology) + 1,358 (other) = 16,004, which equals 67,186 minus 51,181. The carve should be 16,004. fact-406 [ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory]
rule
SSABcheckcash_flow_reconciles 2023-12-31 failed{"change": null, "reason": "opening/closing cash or change not tagged", "closing": 28916000000.0, "opening": 24900000000.0} document fix at source
SSABcheckcash_flow_reconciles 2024-12-31 failed{"change": null, "reason": "opening/closing cash or change not tagged", "closing": 27810000000.0, "opening": 28916000000.0} document fix at source
SSABcheckcash_flow_reconciles 2025-12-31 failed{"change": null, "reason": "opening/closing cash or change not tagged", "closing": 22766000000.0, "opening": 27810000000.0} document fix at source
TelenorclassificationEiendel ved utsatt skatt -> op_deferred_tax disputedthree independent extractions did not agree: [{"category": "op_deferred_tax", "splits": []}, {"category": "op_deferred_tax", "splits": [["tax_loss_dta", "2024-12-31", 508.0, 1000000.0, ["ifrs-full:DeferredTaxAssets"]], ["tax_loss_dta", "2025-12-31", 518.0, 1000000.0, ["ifrs-full:DeferredTaxAssets"]]]}, {"category": "op_deferred_tax", "splits": [["tax_loss_dta", "2024-12-31", 508.0, 1000000.0, ["ifrs-full:DeferredTaxAssets", "ifrs-full:DeferredTaxLiabilities"]], ["tax_loss_dta", "2025-12-31", 518.0, 1000000.0, ["ifrs-full:DeferredTaxAssets", "ifrs-full:DeferredTaxLiabilities"]]]}] f-405 [ifrs-full:DisclosureOfDeferredTaxesExplanatory]
rule
UPM-Kymmene Oyjadjustmentfair_value: Forest assets – net change in fair value (before wood harvested) 2024-12-31 disputedthree independent extractions did not agree: [{"a": -299000000, "c": "fair_value", "m": 1000000.0, "p": "2024-12-31"}, null, null] f-475 [ifrs-full:DisclosureOfFairValueMeasurementExplanatory]
rule
UPM-Kymmene Oyjadjustmentfair_value: Forest assets – net change in fair value (before wood harvested) 2025-12-31 disputedthree independent extractions did not agree: [{"a": -322000000, "c": "fair_value", "m": 1000000.0, "p": "2025-12-31"}, null, null] f-475 [ifrs-full:DisclosureOfFairValueMeasurementExplanatory]
rule
UPM-Kymmene Oyjcheckreorg_ties_out 2025-12-31 failed{"assets_reported": 17532000000.0, "assets_reorganised": 17535000000.0, "liab_equity_reported": 17532000000.0, "liab_equity_reorganised": 17530000000.0} document fix at source
UPM-Kymmene OyjclassificationTrade and other payables -> op_working_liab disputedmckinsey reviewer: Trade and other payables include accrued interest expenses of 30m (2025 and 2024). Accrued interest is a financing item, not operating working capital. Carve it out as debt.
rule
UPM-Kymmene OyjclassificationProvisions -> debt_like_provision disputedmckinsey reviewer: The rationale says the line is only restructuring or environmental, but the emission rights policy says the obligation to deliver emission rights is 'presented as a provision in the balance sheet'. That obligation is settled with emission rights on hand, which this classification itself treats as an operating intangible (201m). The emission provision is an ongoing operating provision (op_provision), not a debt equivalent. Classifying all 179m current provisions as debt_like_provision misclassifi document
rule
UPM-Kymmene OyjclassificationCurrent debt -> debt disputedmckinsey reviewer: Note 5.2 shows that current debt of 156m includes repayments of lease liabilities of 88m (115m in 2024) and derivatives of 3m (14m in 2024). Carve them out as lease_liability and derivative_liab respectively.
rule
UPM-Kymmene OyjclassificationNon-current debt -> debt disputedmckinsey reviewer: Note 5.2 shows that non-current debt of 3,638m includes lease liabilities of 684m (717m in 2024) and derivatives of 111m (84m in 2024). Leases should be carved out as lease_liability and the derivatives as derivative_liab. The balance (bonds 2,594, loans from financial institutions 123, other loans 126) is debt.
rule
UPM-Kymmene OyjclassificationTrade and other receivables -> op_working_asset disputedmckinsey reviewer: Trade and other receivables include cash collaterals of 35m (2025) and 110m (2024). They are pledged for commodity contracts and interest rate futures. UPM counts them as current interest-bearing assets in net debt (Note 5.2, 'Other receivables 35 / 110'). They are financial, not operating working capital. Carve them out as restricted_cash, because they are pledged and not freely available.
rule
UPM-Kymmene OyjclassificationOther current financial assets -> financial_investment disputedmckinsey reviewer: Note 5.3 shows that 75m of the 78m line is derivatives (8m FVTPL + 67m hedge accounting). The rest is 1m loans and 1m investment funds. For 2024 it is 67m of 69m. The derivatives should be classified as derivative_asset, not financial_investment.
rule
UPM-Kymmene OyjclassificationFinancial assets at FVOCI -> financial_investment disputedmckinsey reviewer: The energy shareholdings (2,160m) are Mankala companies. They supply electricity and heat to UPM at cost price in proportion to ownership, and UPM bears its share of the production costs (Note 4.3). Their economic return therefore comes through operating profit as cheap energy, which is already in NOPLAT, not through dividends. Valuing them separately at DCF fair value double counts that benefit. UPM itself puts financial assets at FVOCI in business-area operating assets and capital employed, an f-481 [ifrs-full:DisclosureOfFinancialInstrumentsExplanatory]
rule
UPM-Kymmene OyjclassificationOther non-current financial assets -> financial_investment disputedmckinsey reviewer: Note 5.3 splits the 24m line into derivatives under hedge accounting (18m) and loans and receivables (6m). For 2024 it is 28m derivatives and 16m loans and receivables. The derivatives should be carved out as derivative_asset. Only the loans and receivables are financial_investment.
rule
UPM-Kymmene OyjclassificationOther intangible assets -> intangible_mixed disputedthree independent extractions did not agree: [{"category": "intangible_mixed", "splits": [["other_intangible", "2024-12-31", 189.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2024-12-31", 264.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 189.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]]]}, {"category": "intangible_mixed", "splits": [["other_intangible", "2024-12-31", 212.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2024-12-31", 264.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 216.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]]]}, {"category": "intangible_mixed", "splits": [["other_intangible", "2024-12-31", 264.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]]]}] f-487 [ifrs-full:DisclosureOfIntangibleAssetsExplanatory]
rule
UPM-Kymmene OyjclassificationOther non-current assets -> op_fixed_asset disputedmckinsey reviewer: The rationale says no note breaks this line down, but the segment reconciliation on p.156 treats it as 'Other non-operating assets 58'. That 58m equals income tax receivables 35 + other non-current assets 22 + net retirement benefit assets 1. The company itself excludes the line from operating assets. It should be non_op_other_asset, not op_fixed_asset. document
rule
UPM-Kymmene Oyjmetricnet_debt_to_ebitda (FY2025) failedreorganised balance sheet does not tie out (2025-12-31) fix at source
UPM-Kymmene Oyjmetricufcf_yield_post_capex (FY2025) failedreorganised balance sheet does not tie out (2025-12-31) fix at source
UPM-Kymmene Oyjmetricufcf_yield_pre_capex (FY2025) failedreorganised balance sheet does not tie out (2025-12-31) fix at source
UPM-Kymmene Oyjmetricebitda_yield (FY2025) failedreorganised balance sheet does not tie out (2025-12-31) fix at source
UPM-Kymmene Oyjmetricroic (FY2025) failedreorganised balance sheet does not tie out (2025-12-31) fix at source
UPM-Kymmene Oyjmetricnoplat_yield (FY2025) failedreorganised balance sheet does not tie out (2025-12-31) fix at source
UPM-Kymmene Oyjmetricroic_ex_goodwill (FY2025) failedreorganised balance sheet does not tie out (2025-12-31) fix at source
UPM-Kymmene Oyjmetricdebt_to_ev (FY2025) failedreorganised balance sheet does not tie out (2025-12-31) fix at source
UPM-Kymmene Oyjmetricdebt_to_ev_ex_leases (FY2025) failedreorganised balance sheet does not tie out (2025-12-31) fix at source
UPM-Kymmene Oyjreview:mckinseyline_class:1165 objectionThe energy shareholdings (2,160m) are Mankala companies. They supply electricity and heat to UPM at cost price in proportion to ownership, and UPM bears its share of the production costs (Note 4.3). Their economic return therefore comes through operating profit as cheap energy, which is already in NOPLAT, not through dividends. Valuing them separately at DCF fair value double counts that benefit. UPM itself puts financial assets at FVOCI in business-area operating assets and capital employed, and UPM Energy's capital employed is 2,430m (p.156, footnote 1). Classify the energy shareholdings as an operating asset (op_fixed_asset). Only the 'Other' 33m (e.g. the Versowood shares) would remain financial_investment. p.156
rule
UPM-Kymmene Oyjreview:mckinseyadjustment:126 objectionThe 2024 adjustment has the same problem as 2025. The company includes the change in fair value of forest assets in comparable EBIT: 80m net of wood harvested, with 195m gross fair value change in Other operations (p.12, p.157). Forest assets stay in operating invested capital at fair value, so removing the full 299m strips the asset's operating return from NOPLAT. The adjustment should not be made. p.12
rule
UPM-Kymmene Oyjreview:mckinseyadjustment:125 objectionForest assets (2,605m) are classified as an operating fixed asset in invested capital at fair value. The company treats the change in fair value of forest assets as part of comparable EBIT, not as an item affecting comparability: the 2025 group figure is 144m net of wood harvested, Other operations shows 156m gross fair value change and 77m wood harvested (p.12, p.156). Removing the whole 322m, including biological growth, from operating profit while keeping the forest at fair value in invested capital understates NOPLAT and ROIC. The return on the asset would be excluded while the asset stays in IC. At most, only a price/discount-rate revaluation component could be removed if one were disclosed. The gross 322m adjustment should not be made. p.12
rule
UPM-Kymmene Oyjreview:mckinseyline_class:1174 objectionThe rationale says the line is only restructuring or environmental, but the emission rights policy says the obligation to deliver emission rights is 'presented as a provision in the balance sheet'. That obligation is settled with emission rights on hand, which this classification itself treats as an operating intangible (201m). The emission provision is an ongoing operating provision (op_provision), not a debt equivalent. Classifying all 179m current provisions as debt_like_provision misclassifies it and is inconsistent with treating the emission rights asset as operating. The emission provision has to be identified and classified as op_provision. f-444
rule
UPM-Kymmene Oyjreview:mckinseyline_class:1091 objectionNote 5.3 splits the 24m line into derivatives under hedge accounting (18m) and loans and receivables (6m). For 2024 it is 28m derivatives and 16m loans and receivables. The derivatives should be carved out as derivative_asset. Only the loans and receivables are financial_investment. f-481
rule
UPM-Kymmene Oyjreview:mckinseyline_class:1095 objectionTrade and other receivables include cash collaterals of 35m (2025) and 110m (2024). They are pledged for commodity contracts and interest rate futures. UPM counts them as current interest-bearing assets in net debt (Note 5.2, 'Other receivables 35 / 110'). They are financial, not operating working capital. Carve them out as restricted_cash, because they are pledged and not freely available. f-481
rule
UPM-Kymmene Oyjreview:mckinseyline_class:1096 objectionNote 5.3 shows that 75m of the 78m line is derivatives (8m FVTPL + 67m hedge accounting). The rest is 1m loans and 1m investment funds. For 2024 it is 67m of 69m. The derivatives should be classified as derivative_asset, not financial_investment. f-481
rule
UPM-Kymmene Oyjreview:mckinseyline_class:1108 objectionNote 5.2 shows that non-current debt of 3,638m includes lease liabilities of 684m (717m in 2024) and derivatives of 111m (84m in 2024). Leases should be carved out as lease_liability and the derivatives as derivative_liab. The balance (bonds 2,594, loans from financial institutions 123, other loans 126) is debt. f-481
rule
UPM-Kymmene Oyjreview:mckinseyline_class:1110 objectionNote 5.2 shows that current debt of 156m includes repayments of lease liabilities of 88m (115m in 2024) and derivatives of 3m (14m in 2024). Carve them out as lease_liability and derivative_liab respectively. f-481
rule
UPM-Kymmene Oyjreview:mckinseyline_class:1111 objectionTrade and other payables include accrued interest expenses of 30m (2025 and 2024). Accrued interest is a financing item, not operating working capital. Carve it out as debt. f-481
rule
UPM-Kymmene Oyjreview:mckinseyline_class:1168 objectionThe rationale says no note breaks this line down, but the segment reconciliation on p.156 treats it as 'Other non-operating assets 58'. That 58m equals income tax receivables 35 + other non-current assets 22 + net retirement benefit assets 1. The company itself excludes the line from operating assets. It should be non_op_other_asset, not op_fixed_asset. p.156
rule
UPM-Kymmene Oyjreview:mckinseyadjustment:129 objectionThe 2024 pension interest uses the identical quote as 2025 ('30 | -14 | 16 | 30 | -14 | 16'). The six columns are two column groups of the 2025 employee benefits table (obligation / plan assets / net), not 2025 and 2024. The 2024 net interest of 16m is therefore not evidenced. It must be taken from the 2024 movement table in the 2024 annual report (doc 38) or the 2024 comparative table in Note 3. f-453
rule
UPM-Kymmene Oyjsplitother_intangible 189000000 of ifrs-full:IntangibleAssetsOtherThanGoodwill 2025-12-31 disputedthree independent extractions did not agree: [{"category": "intangible_mixed", "splits": [["other_intangible", "2024-12-31", 189.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2024-12-31", 264.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 189.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]]]}, {"category": "intangible_mixed", "splits": [["other_intangible", "2024-12-31", 212.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2024-12-31", 264.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 216.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]]]}, {"category": "intangible_mixed", "splits": [["other_intangible", "2024-12-31", 264.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]]]}] f-487 [ifrs-full:DisclosureOfIntangibleAssetsExplanatory]
rule
UPM-Kymmene Oyjsplitother_intangible 189000000 of ifrs-full:IntangibleAssetsOtherThanGoodwill 2024-12-31 disputedthree independent extractions did not agree: [{"category": "intangible_mixed", "splits": [["other_intangible", "2024-12-31", 189.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2024-12-31", 264.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 189.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]]]}, {"category": "intangible_mixed", "splits": [["other_intangible", "2024-12-31", 212.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2024-12-31", 264.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 216.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]]]}, {"category": "intangible_mixed", "splits": [["other_intangible", "2024-12-31", 264.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]], ["other_intangible", "2025-12-31", 201.0, 1000000.0, ["ifrs-full:IntangibleAssetsOtherThanGoodwill"]]]}] f-487 [ifrs-full:DisclosureOfIntangibleAssetsExplanatory]
rule
Vestas Wind SystemsclassificationOther non-current liabilities -> op_lt_liab disputedthree independent extractions did not agree: [{"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 8.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2024-12-31", 530.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 5.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 410.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["non_op_other_liab", "2024-12-31", 70.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["non_op_other_liab", "2025-12-31", 66.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]]]}, {"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 538.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 415.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]]]}, {"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 8.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2024-12-31", 530.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 5.0, 1000000.0, ["ifrs-full:Oth f0__s8__7__215-1 [ifrs-full:DisclosureOfFinancialInstrumentsExplanatory]
rule
Vestas Wind Systemssplitnon_op_other_liab 70000000 of ifrs-full:OtherNoncurrentLiabilities, ifrs-full:OtherCurrentLiabilities 2024-12-31 disputedthree independent extractions did not agree: [{"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 8.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2024-12-31", 530.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 5.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 410.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["non_op_other_liab", "2024-12-31", 70.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["non_op_other_liab", "2025-12-31", 66.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]]]}, {"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 538.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 415.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]]]}, {"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 8.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2024-12-31", 530.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 5.0, 1000000.0, ["ifrs-full:Oth f0__s8__7__215-1 [ifrs-full:DisclosureOfFinancialInstrumentsExplanatory]
rule
Vestas Wind Systemssplitderivative_liab 5000000 of ifrs-full:OtherNoncurrentLiabilities, ifrs-full:OtherCurrentLiabilities 2025-12-31 disputedthree independent extractions did not agree: [{"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 8.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2024-12-31", 530.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 5.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 410.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["non_op_other_liab", "2024-12-31", 70.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["non_op_other_liab", "2025-12-31", 66.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]]]}, {"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 538.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 415.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]]]}, {"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 8.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2024-12-31", 530.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 5.0, 1000000.0, ["ifrs-full:Oth f0__s8__7__215-1 [ifrs-full:DisclosureOfFinancialInstrumentsExplanatory]
rule
Vestas Wind Systemssplitderivative_liab 8000000 of ifrs-full:OtherNoncurrentLiabilities, ifrs-full:OtherCurrentLiabilities 2024-12-31 disputedthree independent extractions did not agree: [{"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 8.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2024-12-31", 530.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 5.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 410.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["non_op_other_liab", "2024-12-31", 70.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["non_op_other_liab", "2025-12-31", 66.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]]]}, {"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 538.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 415.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]]]}, {"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 8.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2024-12-31", 530.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 5.0, 1000000.0, ["ifrs-full:Oth f0__s8__7__215-1 [ifrs-full:DisclosureOfFinancialInstrumentsExplanatory]
rule
Vestas Wind Systemssplitnon_op_other_liab 66000000 of ifrs-full:OtherNoncurrentLiabilities, ifrs-full:OtherCurrentLiabilities 2025-12-31 disputedthree independent extractions did not agree: [{"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 8.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2024-12-31", 530.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 5.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 410.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["non_op_other_liab", "2024-12-31", 70.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["non_op_other_liab", "2025-12-31", 66.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]]]}, {"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 538.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 415.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]]]}, {"category": "op_lt_liab", "splits": [["derivative_liab", "2024-12-31", 8.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2024-12-31", 530.0, 1000000.0, ["ifrs-full:OtherCurrentLiabilities", "ifrs-full:OtherNoncurrentLiabilities"]], ["derivative_liab", "2025-12-31", 5.0, 1000000.0, ["ifrs-full:Oth f0__s8__7__215-1 [ifrs-full:DisclosureOfFinancialInstrumentsExplanatory]
rule
Volvocheckcalculations_consistent 2022-12-31 failed{"checked": 38, "failures": [{"diff": -33243000000.0, "role": "03 - Resultat", "parent": "ifrs-full:ProfitLoss", "period": ["2021-01-01", "2021-12-31"], "reported": 33243000000.0, "sum_of_children": 66486000000.0}, {"diff": -32969000000.0, "role": "03 - Resultat", "parent": "ifrs-full:ProfitLoss", "period": ["2022-01-01", "2022-12-31"], "reported": 32969000000.0, "sum_of_children": 65938000000.0}] document fix at source
Wallenius Wilhelmscheckcalculations_consistent 2023-12-31 failed{"checked": 42, "failures": [{"diff": 3000000.0, "role": "[00000] - Statement - Income Statement", "parent": "ifrs-full:ProfitLossBeforeTax", "period": ["2023-01-01", "2023-12-31"], "reported": 1035000000.0, "sum_of_children": 1032000000.0}], "n_failures": 1, "not_checkable": 1} document fix at source
Wärtsilä Oyj Abpadjustmentassociates_in_ebit: Share of result of associates and joint ventures (presented before operating result) 2023-12-31 failedquote not found verbatim in the cited note/page ID_97 [ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory]
rule
Wärtsilä Oyj Abpcheckcalculations_consistent 2022-12-31 failed{"checked": 48, "failures": [{"diff": -11000000.0, "role": "[520000] Statement of cash flows, indirect method", "parent": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital", "period": ["2022-01-01", "2022-12-31"], "reported": 281000000.0, "sum_of_children": 292000000.0}], "n_failures": 1, "not_checkable": 7} document fix at source
Wärtsilä Oyj Abpcheckreorg_ties_out 2024-12-31 failed{"assets_reported": 7694000000.0, "assets_reorganised": 7691000000.0, "liab_equity_reported": 7694000000.0, "liab_equity_reorganised": 7692000000.0} document fix at source
Wärtsilä Oyj AbpclassificationOther non-current non-financial liabilities -> op_lt_liab disputedmckinsey reviewer: Note 5.2 shows non-current derivative liabilities outside hedge accounting of EUR 8m ('Pitkäaikaiset rahoitusvelat … Johdannaiset, suojauslaskennan ulkopuolella 8'). The 409 line (ID_168) contains only loans from financial institutions: 624 - 215 = 409. The non-current liabilities total ties as 409+215+57+82+144+121+12 = 1,040 ≈ 1,041 (ID_180), so the only line that can hold the 8 is this 'other non-current liabilities' line of 12. Carve EUR 8m out of this line as derivative_liab. Only the remai
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Wärtsilä Oyj AbpclassificationOther current non-financial liabilities -> op_working_liab disputedmckinsey reviewer: Note 5.2 shows current derivative liabilities of EUR 64m: 36 under hedge accounting plus 28 outside hedge accounting. These are not in the 99 current borrowings line (= loans <1y, Note 5.6) or in trade payables (793). The current liabilities total ties as 1,825+793+84+938+43+99+207 = 3,989 ≈ 3,990 (ID_196), so the derivatives sit inside this 938 'other current liabilities' line. Carve EUR 64m (2023 equivalent from doc 41) out as derivative_liab instead of leaving it in operating working capital.
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Wärtsilä Oyj AbpclassificationCash and cash equivalents -> cash disputedmckinsey reviewer: The rationale calls the 196 'trapped' cash that is not freely available. The note itself says the opposite for local use: 'Paikallisesti rahojen ja pankkisaamisten käyttöä ei kuitenkaan ole rajoitettu' (local use is not restricted). It is cash and cash equivalents that the subsidiaries can use. It is not pledged, client or restricted cash. Under the methodology it stays cash, with at most a haircut for repatriation tax or cost. Excluding the whole 196 from net debt is not supported. Drop the res ID_72 [ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory]
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Wärtsilä Oyj Abpmetricroic_ex_goodwill (FY2024) failedreorganised balance sheet does not tie out (2024-12-31) fix at source
Wärtsilä Oyj Abpmetricroic (FY2024) failedreorganised balance sheet does not tie out (2024-12-31) fix at source
Wärtsilä Oyj Abpmetricnoplat_yield (FY2024) failedreorganised balance sheet does not tie out (2024-12-31) fix at source
Wärtsilä Oyj Abpmetriclfcf_yield (FY2024) failedan input is failed fix at source
Wärtsilä Oyj Abpmetricufcf_yield_post_capex (FY2024) failedreorganised balance sheet does not tie out (2024-12-31) fix at source
Wärtsilä Oyj Abpmetricufcf_yield_pre_capex (FY2024) failedreorganised balance sheet does not tie out (2024-12-31) fix at source
Wärtsilä Oyj Abpmetricebitda_yield (FY2024) failedreorganised balance sheet does not tie out (2024-12-31) fix at source
Wärtsilä Oyj Abpmetricnet_debt_to_ebitda (FY2024) failedreorganised balance sheet does not tie out (2024-12-31) fix at source
Wärtsilä Oyj Abpmetricdebt_to_ev_ex_leases (FY2024) failedreorganised balance sheet does not tie out (2024-12-31) fix at source
Wärtsilä Oyj Abpmetricdebt_to_ev (FY2024) failedreorganised balance sheet does not tie out (2024-12-31) fix at source
Wärtsilä Oyj Abpreview:mckinseyadjustment:193 objectionThe 2023 amortisation_total is built only from product development (18) and other intangibles (7), which gives 25. Note 'Poistot ja arvonalentumiset' lists PPA amortisation as a separate row ('Hankintamenojen allokointeihin liittyvät poistot 19 20'). The 2024 total (54 = 26 + 9 + 19, ID_36) includes PPA, so 2023 is not comparable. The 2023 total should be 18 + 7 + 20 = 45. As it stands, subtracting acquired_amortisation (20) leaves only 5 of non-PPA amortisation for 2023. Add the 20m PPA component to the 2023 amortisation_total. ID_46
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Wärtsilä Oyj Abpreview:mckinseyadjustment:192 objectionThe 2024 and 2023 totals are built on different bases. For 2024, amortisation_total is the full 54 from the intangibles roll-forward, including PPA amortisation of 19 (Note 3.2, 'Tilikauden poisto -26 0 -27 -54'). For 2023, the total is built only from the 'Tuotekehityskulut 18' and 'Muut aineettomat hyödykkeet 7' lines of the D&A note (sum 25). That leaves out the 2023 PPA amortisation of 20 ('Hankintamenojen allokointeihin liittyvät poistot 19 20'), which the 2024 total includes. To match the 2024 definition, the 2023 total intangible amortisation should be 45 (18+7+20). Otherwise the year-on-year comparison and the add-back of acquired amortisation are understated for 2023. ID_46
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Wärtsilä Oyj Abpreview:mckinseyadjustment:169 objectionThe 2024 set of comparability items is incomplete. Note 4.5 says EUR 46m of the 2023 Trieste restructuring provision (58) was reversed in 2024 ('Vuonna 2024 näistä on peruutettu 46 miljoonaa euroa'). That release lifts 2024 operating profit and is a restructuring item affecting comparability, alongside the 20m impairment reversal. Add a restructuring adjustment of about -46m for 2024. For 2023, add the matching restructuring charge (Trieste 58 within the 62 restructuring provision), unless it is shown to be already inside the 56 impairment line. ID_55
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Wärtsilä Oyj Abpreview:mckinseyline_class:1205 objectionNote 5.2 shows current derivative liabilities of EUR 64m: 36 under hedge accounting plus 28 outside hedge accounting. These are not in the 99 current borrowings line (= loans <1y, Note 5.6) or in trade payables (793). The current liabilities total ties as 1,825+793+84+938+43+99+207 = 3,989 ≈ 3,990 (ID_196), so the derivatives sit inside this 938 'other current liabilities' line. Carve EUR 64m (2023 equivalent from doc 41) out as derivative_liab instead of leaving it in operating working capital. This mirrors the derivative_asset carve-out already made on the receivables side. ID_64
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Wärtsilä Oyj Abpreview:mckinseyline_class:1198 objectionNote 5.2 shows non-current derivative liabilities outside hedge accounting of EUR 8m ('Pitkäaikaiset rahoitusvelat … Johdannaiset, suojauslaskennan ulkopuolella 8'). The 409 line (ID_168) contains only loans from financial institutions: 624 - 215 = 409. The non-current liabilities total ties as 409+215+57+82+144+121+12 = 1,040 ≈ 1,041 (ID_180), so the only line that can hold the 8 is this 'other non-current liabilities' line of 12. Carve EUR 8m out of this line as derivative_liab. Only the remaining ~4m is op_lt_liab. ID_64
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Wärtsilä Oyj AbpsharesORD 2024-12-31 failedquote not verbatim in the note or number not in quote ID_75 [ifrs-full:DisclosureOfTreasurySharesExplanatory]: ""
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Wärtsilä Oyj Abpsplitrestricted_cash 196000000 of ifrs-full:CashAndCashEquivalents 2024-12-31 disputedmckinsey reviewer: Same issue as line_class:1469. The note states that local use of the 196 is not restricted; only repatriation to the parent is limited. That is not restricted cash under the category definition. Keep it in cash, with at most a repatriation-cost haircut. ID_72 [ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory]
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Wärtsilä Oyj Abpsplitrestricted_cash 185000000 of ifrs-full:CashAndCashEquivalents 2023-12-31 disputedmckinsey reviewer: Same issue for the 2023 comparative of 185. The note says local use is not restricted, so a full carve-out to restricted_cash is not supported. ID_72 [ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory]
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Yara Internationalcheckcash_flow_reconciles 2023-12-31 failed{"diff": -12000000.0, "basis": "CashAndCashEquivalents->CashAndCashEquivalents; pre-FX change tagged as total (tagging error)", "change": -456000000.0, "closing": 539000000.0, "opening": 1010000000.0, "held_for_sale_cash": null} document fix at source
Yara Internationalcheckcash_flow_reconciles 2024-12-31 failed{"diff": -14000000.0, "basis": "CashAndCashEquivalents->CashAndCashEquivalents", "change": -236000000.0, "closing": 317000000.0, "opening": 539000000.0, "held_for_sale_cash": null} document fix at source