Inconsistency: xbrl.5.2.5.2:calcInconsistency

• Inconsistency location

This warning message is located in Linkbase check.

• Inconsistency explanation

There are two possible causes for calculation inconsistencies:

When figures in your report use roundings - for instance writing 2 + 2 = 5 in your report instead of 2.3 + 2.4 = 4.7.

When you have a subtotal in the Comprehensive Income Statement (CI) which is not found in the Statement of Changes in Equity (SOCIE).

When you have a subtotal in the Comprehensive Income Statement (CI) that has different contributors (the tagged concepts that are components of the calculation) in the calculation that are not found in the Statement of Changes in Equity (SOCIE).

• How to solve it

a) Rounding inconsistencies

When you experience this type of inconsistency, you have three options:

1. Use the exact calculations without roundings in your report (2.3 + 2.4 = 4.7 instead of 2 + 2 = 5)
2. Select ‘Calculation 1.1 round to nearest’ when doing a conversion on the ParsePort Platform - the system will accept roundings and not flag them as inconsistencies.
   
3. Disregard the warnings. Calculation inconsistencies caused by small roundings are non-blocking, which means that they won’t prevent you from filing your report.

b) Inconsistent Calculations

When you experience this type of inconsistency, you have two options:

1. Disregard the warnings as they are non-blocking, which means that they won’t prevent you from filing your report.
2. Add “Other Comprehensive Income” as a subtotal in your Statement of Changes in Equity, to make the calculations for the Comprehensive Income consistent across the report (same contributors). Please follow the step-by-step guide below:

Step-by-step guide

• In the validation page of the ParsePort Platform, scroll down to the Linkbase Check, and click on the eye-icon next to the calculation inconsistency. This will take you to the relevant element in the Viewer tab. 

• Investigate the issue and calculations:
  • Click on the number which is causing the issue, which is highlighted in blue. If you hover over the number, it will show the warning message, which you can use to double check that you are looking at the correct number:
    
    
    
  • After clicking on the number, go to the Facts & Elements section of the sidebar :
    
    
    
  • Under the “Calculations” subsection in the sidebar, you can see the calculations for the element. In this case the calculations for both the Comprehensive Income and Statement of Changes in Equity will appear, as the two are connected to the same element yet calculated differently. Here, it is easy to compare the subtotals and see what is creating the warning.
• Now that you have successfully identified where the issue occurs and what caused it, it is up to you to decide between the following solutions:
  
  

A) Adjust your calculations in the Excel Template to make them identical and increase transparency and comparability.

OR

B) Leave the calculations as they are and ignore the inconsistency warning.