Vorlage:Definition of the validity of a calculation

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