Accuracy

While you are setting up your filing report in CDM, you can set the XBRL decimal attribute and accuracy level for the facts that are being reported. The tolerance is used to evaluate formula validations.

Form level validation errors evaluate the left and right members of the formula validation expressions and display the information in the following format:

{Left Member} +/- {Left Member Calculated Tolerance} = {Right Member} +/- {Right Member Calculated Tolerance}

All relevant XBRL facts carry over the XBRL decimal attribute as it was set up during the filing report setup.

For an EBA submission, 2.2 +/- 0.5 = 3 +/- 0.5 is successful according to the interval arithmetic specification provided by the EBA, for the following reasons:

• The EBA has recommendations on setting up the accuracy for reported facts in XBRL instances.
• XBRL formula calculations are best carried out on instance values for validation purposes, without truncations or rounding or any other type of change applied to the numeric facts in the instance. Therefore, accuracy and the decimal attribute must be set accordingly.
• Tolerance used in formulas is determined by the value of the decimals attribute. Accuracy is calculated as 0.5x10-n, with n as the value of decimal attribute.
• Formulas can fail if the level of accuracy is set too high or if it is not applicable to the reported facts for the instance.