This is an enhanced article related to calculations. For information on how to create a calculation in the Tagger please see this page.
The Calculation Linkbase provides an overview of the relationships between concepts in the taxonomy. When you expand the levels in the taxonomy (Calculation tab), you will notice a plus or minus sign. This sign indicates the balance type of an element in relation to the parent concept, which should be considered when adding calculations to your tables.
For example:
A common practice is to add a calculation for Comprehensive Income:
- Comprehensive Income (parent concept) = Profit & Loss + Other comprehensive Income
These lines are also typically present in the Statement of Changes in Equity. If the same line items are present in both tables then the in-tool validation will show no error in the validation message.
Statement of Changes in Equity:
However, if the Comprehensive Income calculation in the Statement of Comprehensive Income includes more granular tags (as shown below), the calculation will not align with the Statement of Changes in Equity (because the granular tags are not present there).
This misalignment will cause the in-tool validation to display an InvalidCalculation error message.
Granular Tags in the calculation:
Error message:
If your statements are structured in a way that prevents alignment between both tables, we recommend you to seek further advice from your auditors.