Tie-out & Exceptions
5 openCross-statement reconciliations run by the Tie-out Agent after every snapshot.
| Severity | Description | Chapter | Agent diagnosis | Status |
|---|---|---|---|---|
| HIGH | Segment note total revenue €4,821.3M ≠ Income Statement €4,822.5M (Δ €1.2M) | Ch. 3.2 | AILate topside entry on DE01 not reflected in segment allocation | Open |
| HIGH | Balance Sheet — Total assets ≠ sum of children (Δ €0.1M) | Ch. 2.3 | AIRounding on FX translation of DE01 intangibles; recompute pending | Open |
| MED | Cash flow financing section doesn't reconcile to debt roll-forward (Δ €0.4M) | Ch. 2.4 | AILease modification reclassified after draft; auto-corrected | Resolved |
| MED | IFRS 18 MPM reconciliation missing from Accounting Policies | Ch. 3.1 | AINew FY2026 requirement — no rolled-forward source available | Open |
| LOW | Impairment triggering events narrative references FY2024 figure | Ch. 3.4 | AIRolled-forward text not updated; suggest regenerate | Open |
| MED | Segment gross margin variance commentary contradicts Ch. 1.2 | Ch. 3.2 | AIDifferent data snapshots referenced (Snapshot #46 vs #47) | Open |