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The Tagger supports you in this requirement and automatically creates a presentation linkbase that resembles your annual report. It creates a role for each financial statement in the report and adds the mandatory abstract concept to this role. You can create additional layers of abstract groups by using the abstract hierarchy functionality of the Tagger.
If you just look at the human readable part of your iXBRL/ESEF report you might be wondering why this matters at all. It is still the same structure the report had at its creation. While that view might be prefered by some, XBRL enables analysts and investors to have a look at the report that is not impacted by graphical tricks and elegance. By opening different reports with the same XBRL software, they can get an overview of all the informations that are interesting.
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Original value | Rounded value | Decimals | Calculated value | |
|---|---|---|---|---|
Value 1 | 3.000.503 | 3.001 | -3 | 3.001.000 |
Value 2 | 4.999.601 | 5.000 | -3 | 5.000.000 |
Total | 8.000.104 | 8.000 | -3 | 8.000.000 |
This can be adjusted by changing the decimals attribute of one values:
Original value | Rounded value | Decimals | Calculated value | |
|---|---|---|---|---|
Value 1 | 3.000.503 | 3.001 | -4 | 3.000.000 |
Value 2 | 4.999.601 | 5.000 | -3 | 5.000.000 |
Total | 8.000.104 | 8.000 | -3 | 8.000.000 |
Limitations
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XBRL 2.1 specification grants the possibility to document in the calculation linkbase arithmetic relationships between elements referring to the same context, i.e. same period and identical dimensional qualifiers. Therefore, the calculation linkbase is limited to calculations with a single context. However, the Primary Financial Statements contain a number of cross-period arithmetic relationships that can not be reflected in the calculation linkbase. An example for cross-period arithmetic relationships is the statement of cash flows where the sum of inflows and outflows of the period corresponds to the change of the cash balance from the beginning of the period to the end of the period. Another example is the statement of changes in equity that contains reconciliations between the carrying amount at the beginning and the end of the period for each component of equity. (ESEF Guidance 3.4.1) |
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