import { IFRSReportingOption } from '../types/index.js';
export declare function validateCode104(amounts: {
    100: number;
    103: number;
    104: number;
}, ifrsReportingOption?: IFRSReportingOption): boolean;
export declare function code104Description(ifrsReportingOption?: IFRSReportingOption): string;
export declare function validateCode400(amounts: {
    100: number;
    103: number;
    370: number;
    383: number;
    400: number;
}, ifrsReportingOption?: IFRSReportingOption): boolean;
export declare function code400Description(ifrsReportingOption?: IFRSReportingOption): string;