Rule ID: DQC_0130 for IFRS - comment period closes December 31, 2021.
View: as part of public exposure version v17.0.0RC1


Rule function

This rule evaluates if the value reported for earnings per share metrics matches the value calculated from its components. The rule reperforms the calculation for the following elements using the defined numerators and denominators:

Element Numerator Denominator
BasicEarningsLossPerShareFromContinuingOperations ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity WeightedAverageShares
BasicEarningsLossPerShareFromDiscontinuedOperations ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity WeightedAverageShares
BasicEarningsLossPerShare ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity WeightedAverageShares
DilutedEarningsLossPerShareFromContinuingOperations ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects AdjustedWeightedAverageShares
DilutedEarningsLossPerShareFromDiscontinuedOperations ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects AdjustedWeightedAverageShares
DilutedEarningsLossPerShare ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects AdjustedWeightedAverageShares
BasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument WeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument WeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument WeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
DilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument WeightedAverageNumberOfInstrumentsUsedInCalculatingDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
DilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument WeightedAverageNumberOfInstrumentsUsedInCalculatingDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
DilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument WeightedAverageNumberOfInstrumentsUsedInCalculatingDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares

If any of the components of the calculation are missing then the rule will not run. The values are compared using a tolerance of 4 based on the decimals used.

Problem solved by the rule

This rule helps to eliminate scaling problems that often occur with share related elements.

Example rule message

2021-09-03 15:31:49,992 [DQC.IFRS.0130.9725] The calculated share percentage does not equal the actual value reported for the concept DilutedEarningsLossPerShare for the period 2020-04-01 to 2021-03-31. The value reported is -20.42. The calculated value is calculated by dividing the concept ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects with a value of -1,194,878,000 by the denominator AdjustedWeightedAverageShares with a value of 58,514,103,000. This equals -0.0204 (rounded 4d) which differs from the reported value of -20.42. Please check that the calculation is correct or that the correct elements have been used.

Element: DilutedEarningsLossPerShare
Period: 2020-04-01 to 2021-03-31
Dimensions:
Decimals: inf
Unit: INR/shares

Rule Element ID: 9725
Rule version: 17.0.0RC1

For Developers

The Global Rule Logic document contains general guidelines for implementation of rules.

The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter’s value is to occur.

Message template

The calculated earnings or loss per share does not equal the actual value reported for the concept {$x} for the period {$result.period}. The value reported is {$result}. The calculated value is calculated by dividing the concept {$SHARE_PERCENTAGES[$x][1]} with a value of {$numerator} by the denominator {$SHARE_PERCENTAGES[$x][2]} with a value of {$denominator}. This equals {$calcResult} which differs from the reported value of {$result}. Please check that the calculation is correct or that the correct elements have been used.

Element: {$x}
Period: {$result.period}
Dimensions: {$result.dimensions.join(', ','=')}
Decimals: {$result.decimals}
Unit: {$result.unit}

Rule Element ID: {$rule_id}
Rule version: {$ruleVersion}

Rule element ID index

The rule element id is used to identify unique elements or combinations of elements tested in the rule.

Rule Element ID Elements
DQC.IFRS.0130.9725 BasicEarningsLossPerShareFromContinuingOperations
DQC.IFRS.0130.9725 BasicEarningsLossPerShareFromDiscontinuedOperations
DQC.IFRS.0130.9725 BasicEarningsLossPerShare
DQC.IFRS.0130.9725 DilutedEarningsLossPerShareFromContinuingOperations
DQC.IFRS.0130.9725 DilutedEarningsLossPerShareFromDiscontinuedOperations
DQC.IFRS.0130.9725 DilutedEarningsLossPerShare
DQC.IFRS.0130.9725 BasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
DQC.IFRS.0130.9725 BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares
DQC.IFRS.0130.9725 BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares
DQC.IFRS.0130.9725 DilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
DQC.IFRS.0130.9725 DilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares
DQC.IFRS.0130.9725 DilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

View: as part of public exposure version v17.0.0RC1