xbrl.5.2.5.2:calcInconsistency | Calculation inconsistent from ifrs-full:OperatingExpense in link role https://xbrlcustomer.com/role/IncomeStatement reported sum 3,028,000,000 computed sum 3,029,000,000 context ctx-2 unit eur unreportedContributingItems none |
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This happens often. The individual components of the calculation do not add up to the same value as what's written in the table.

- Rounding errors, the rounding of numbers doesn’t add up, causing a small difference between the result of the formula and what is written in the table. In Excel you can influence the rounding by adding a +1 or -1 to the end of the formula, but this is not possible in ESEF.

Currently this type of inconsistency is allowed by most regulatory bodies but this can change in the future. So always check the regulations in your country. - A label isn’t recognised and not taken into account for the calculation. The engine couldn’t see a label and therefore in the engine’s calculation this isn’t included. Thus the sum of the engine is different then the sum of the actual calculation. If this is the case, this will also be listed as an error in the "Conversion report" section of the error report.
- Wrong sign. If a component of a calculation does not have the correct sign, it will be added instead of subtracted, causing the calculation to give different results compared to the fact reported in the table. You can fix this by applying the "ESEF - concept is negative" property to the cell or row to change how it is processed into an xbrl fact value.

## How to read a calculation inconsistency:

### Where

*Calculation inconsistent from ***ifrs-full:CashFlowsFromUsedInOperatingActivities*** in link role http://xbrl.customername.nl/role/***CashFlowStatement*** reported sum 500,182,000 computed sum 500,183,000 context ctx-2 unit eur unreportedContributingItems none - CUSTM-2020-12-31.html 25*

The first part is explaining where the inconsistency occurs: namely in the element CashFlowsFromUsedInOperatingActivities, it also mentions where, in this case the CashFlowStatement.

### What

Then the message will tell what is wrong:

*Calculation inconsistent from ifrs-full:CashFlowsFromUsedInOperatingActivities in link role http://xbrl.customername.nl/role/CashFlowStatement ***reported sum 500,182,000 computed sum 500,183,000*** context ctx-2 unit eur unreportedContributingItems none - CUSTM-2020-12-31.html 25*

In the above case it tells us that the reported sum, the text in the Cash Flow Statement is** 500,182,000**, but the calculated sum that the XBRL engine did based on the rules of ESMA and the information gathered from the statements differs. The system calculated **500,183,000 ****a**** difference of 1,000.**

This is incorrect and is classified an calculation inconsistency since what is in the statements in text isn't the same as what is calculated from the numbers provided.