This rule identifies those cases where the calculations defined for the financial statements in the company provided calculation linkbase do not match the actual values reported. The rule checks all networks that contain the abstract elements StatementOfFinancialPositionAbstract, IncomeStatementAbstract and StatementOfCashFlowsAbstract. It excludes any statements that are not the Statement of Financial Position , Income Statement and Statement of Cash Flows. The Statement of Changes in Shareholders Equity is not covered by this rule.
This rule only applies to those facts that are reported in the company's current reporting context. This means prior periods are not checked. This eliminates the possibility of generating false positives on incomplete periods. It is assumed that the current context for each statement includes all the facts to make each report a complete calculation set. The current context is based on the periods reported for the first fact encountered from the following elements:
- NameOfReportingEntityOrOtherMeansOfIdentification
- LegalFormOfEntity
- DomicileOfEntity
- CountryOfIncorporation
- AddressOfRegisteredOfficeOfEntity
- PeriodCoveredByFinancialStatements
- DescriptionOfPresentationCurrency
- DateOfEndOfReportingPeriod2013
This rule only operates on those financial statements that are not defined as an XBRL table using dimensions to represent values on the statement. This rule checks if a definition linkbase is defined for the statement. If it is not then the rule will proceed to execute. The absence of dimensions means that the rule will only add those values with no dimensions associated with them.
The rule works through every element in the statement and checks if it has any calculation children. If it does it takes the values of the children in the default and checks that they add to the parent value.
In many financial reports that calculations are inconsistent. This can be for the following reasons:
- An incomplete period is reported
- Dimensional values are used to represent values on the financial statements
- An element is missing from the calculation linkbase or an extra element is included in the calculation linkbase
- The financial statements do not foot.
These calculation inconsistencies when reported to filers with XBRL software can be overwhelming as many of these inconsistencies do not represent real errors. Items 1 and 2 are legitimate inconsistencies that occur. Errors of type 3 and 4 are not. This rule picks up calculation inconsistencies picked up by reasons 3 and 4. It does not report reasons 1 and 2. This allows filers to quickly identify valid calculation inconsistencies.
The statement 04 - Finanšu stāvokļa pārskats includes an inconsistent calculation. The value of the concept ifrs-full:Liabilities of 79,712,000 should be equal to the sum of its child components defined in the calculation linkbase. The sum of these child components is 123,202,000. The values of the addends is determined by adding the values of the child concepts with a decimal value of -3. All values in the financial statements should use the same decimal value. The values reported in the financial statement in the current reporting period of 2020-12-31 should be complete if the financial statement is to be mathematically accurate and complete. The components of ifrs-full:Liabilities that should add to 79,712,000 are comprised of the following:
- LeaseLiabilities 21,000
- LongtermBorrowings 22,167,000
- NoncurrentLiabilities 43,490,000
- OtherCurrentFinancialLiabilities 25,897,000
- OtherCurrentNonfinancialLiabilities 1,079,000
- OtherLongtermProvisions 700,000
- OtherNoncurrentNonfinancialLiabilities 18,318,000
- ProvisionsForEmployeeBenefits 2,305,000
- ShorttermBorrowings 3,500,000
- TradeAndOtherCurrentPayables 5,725,000
The addends are calculated based on the calculation linkbase defined for 04 - Finanšu stāvokļa pārskats. If addends are missing then the calculation tree should be amended. The rule will not add dimension components as the financial statement does not include a table. If dimensions are used on the statement then add a table to ensure that the dimensions are defined correctly.
Total Element : ifrs-full:Liabilities Total Value : 79,712,000 Total period : 2020-12-31 Dimensions : Decimals : -3
Rule Element ID: 9595
Rule version: 17.0.0
The statement {$presNetwork.role.description} includes an inconsistent calculation. The value of the concept {$concept_item} of {$sum2} should be equal to the sum of its child components defined in the calculation linkbase. The sum of these child components is {$addend}. The values of the addends is determined by adding the values of the child concepts. The values reported in the financial statement in the current reporting period of {$sum2.period} should be complete if the financial statement is to be mathematically accurate and complete. The components of {$concept_item} that should add to {$sum2} are comprised of the following:
{$addend_string}
The addends are calculated based on the calculation linkbase defined for {$presNetwork.role.description}. If addends are missing then the calculation tree should be amended. The rule will not add dimension components as the financial statement does not include a table. If dimensions are used on the statement then add a table to ensure that the dimensions are defined correctly.
Total Element: {$concept_item}
Total Value: {$sum2}
Total period: {$sum2.period}
Dimensions: {$sum2.dimensions.join(', ','=')}
Rule Element ID: {$rule_id}
Rule version: {$ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
| Rule Element ID | Elements |
|---|---|
| DQR.IFRS.0126.9595 | All Elements |
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