Vorlage:Definition of the validity of a calculation

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Definition

For a given Extended Link role R and summation item S, another item I is a contributing item if all of the following conditions are satisfied:

1 I is an occurrence of a contributing concept for S in R.
2 I is C-Equal and U-Equal to S.
3 I is a descendant of the parent of S (i.e. I is a sibling of S or a descendant of one of the siblings of S).
4 I is not nil-valued (i.e. it does not have an xsi:nil attribute with value true).
Quelle: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2.1-REC-2003-12-31+corrected-errata-2013-02-20.html#_5.2.5