Tag the statement of changes in equity

Introduction

Use this article when preparing the Statement of Changes in Equity (SoCE) for an iXBRL filing. In addition to tagging the financial facts, each equity component column must be assigned the correct member so that the iXBRL engine can distinguish between the various components of equity.

Summary

After following these steps, the columns in the Statement of Changes in Equity are linked to the appropriate members. This allows the iXBRL engine to correctly group, calculate, and validate movements within equity.

Steps

Assign the Statement of Changes in Equity containers

Unlike other primary financial statements, the Statement of Changes in Equity does not contain separate reporting period columns. Instead, the current and comparative periods are identified using dedicated containers.

1. Locate the first row of the current period section.
2. Assign the Statement of Changes in Equity container to this row.
3. Locate the first row of the comparative period section.
4. Assign the Statement of Changes in Equity Previous container to this row.

These containers indicate which rows belong to the current period and which belong to the comparative period.

Assign members to the equity columns

1. Select a column header cell representing an equity component.

   Examples include:

   • Share capital
   • Share premium
   • Revaluation reserve
   • Retained earnings
   • Other reserves
2. Open the Properties panel.
3. Locate the property used to assign a member.
4. Click Choose to open the taxonomy browser.
5. Search for and select the appropriate member from the taxonomy.
6. Save the changes.
7. Repeat these steps for all equity component columns in the table.

Each equity component column must have its own member assignment so that the iXBRL engine can identify which component of equity the reported facts belong to.

Mark the opening and closing positions

The iXBRL engine must be able to identify the opening and closing balances for each reporting period.

1. Select the row containing the opening balance.
2. Open the row properties.
   
3. Ensure the properties panel is showing Row properties.
4. Locate the XBRL - Date property.
5. Click Add.
6. Select Start of period.
7. Save the changes.

Repeat the process for the closing balance row:

1. Select the row containing the closing balance.
2. Open the row properties.
3. Locate the XBRL - Date property.
4. Click Add.
5. Select End of period.
6. Save the changes.

Do this for both reporting periods.

Tag the line items

Now all regular line items can be tagged just as for all other regular tables.

Expected Result

The Statement of Changes in Equity is configured with:

• The correct containers for current and comparative periods.
• Members assigned to all equity component columns.
• Opening balances marked as Start of period.
• Closing balances marked as End of period.

The iXBRL engine can correctly identify equity components, calculate movements, and validate opening and closing balances.

Remarks

• Every equity component column should have exactly one member assigned.
• The total column should not be assigned a member.
• Without members, the iXBRL engine cannot determine which component of equity a tagged fact belongs to.
• If a suitable standard member is not available, a custom member can be created in consultation with the auditor. Read more about creating custom concepts in this article: Create custom/extension concepts
• The Statement of Changes in Equity uses separate containers for current and comparative periods because the table structure does not contain dedicated period columns.
• Incorrect or missing Start of Period and End of Period markers can result in validation errors and incorrect equity calculations.