Why don't you use report.setReportAllSplits(true) here as well in the other spot below and initialize it to false in the beginning but go through a temporary variable not used otherwise?

Can't you use

const MyMoneyTransaction& t = (*it_t).first;

here? After all, the QList does not change, or am I missing something?

Rethined about report.setReportAllSplits(true) :

Below the implementation was

QList<MyMoneyTransaction> transactions = file->transactionList(report);
for (QList<MyMoneyTransaction>::const_iterator it_transaction = transactions.constBegin(); it_transaction != transactions.constEnd(); ++it_transaction) {  
...
const QList<MyMoneySplit>& splits = (*it_transaction).splits();

These splits are from the not filtered original transaction and are available independently from report.setReportAllSplits()

Now it is:

QList<QPair<MyMoneyTransaction, QList<MyMoneySplit> > >transactions;
 for (QList<QPair<MyMoneyTransaction, QList<MyMoneySplit> > >::const_iterator it_t = transactions.constBegin(); it_t != transactions.constEnd(); ++it_t) {
... 
QList<MyMoneySplit> splits = (*it_t).second;

These splits are filtered from the transaction, but to have all it is required to set

report.setReportAllSplits(true)

unconditional - I will update the patch

BTW: This also fixes most fails of querytabletest (except Investment transactions)

yes

here

const QList<MyMoneySplit> &splits = (*it_t).second;

is also possible