TaxDTNRRec

Use this command to perform the allocation of recognisable deferred tax to a specific rollforward hierarchy.

Note: Before you use the TAXDTNRREC command, you must create a hierarchy of symbols to contain the recognizable portion of deferred tax. This hierarchy must mirror the deferred tax rollforward hierarchy, with the exception that the prefix specified in the TargetPrefix parameter replaces the existing prefix for each symbol. For example, “Rec” replaces “Net”.

Syntax:

Calculate TAXDTNRREC SourceRoot TargetPrefix DataArea Method [Rate]

where:

• SourceRoot is the root symbol of the source hierarchy to be calculated in the Elements dimension.
• TargetPrefix is the prefix of the target hierarchy in the tax details dimension. TargetPrefix must be the same number of characters in length as the existing prefix in the source hierarchy.
• DataArea is the name of the DataArea containing the source and target for the calculation.

  Note: The DataArea must contain only the symbols required for the calculation.

• Method is the calculation method to be used. The calculation method can be one of the following:

  Value	Description
  LIFO	“Last In First Out”. If this method is used, the last deferred tax details are the first to be considered unrecognisable. The last deferred tax details are the details at the bottom of the list of leaf symbols in the target hierarchy.
  FIFO	“First In First Out”. If this method is used, the first deferred tax details are the first to be considered unrecognisable. The first deferred tax details are the details at the top of the list of leaf symbols in the target hierarchy.
  PROPORTIONAL	If this method is used, all deferred tax details are recognised proportionally.

• Rate is the symbol in the Elements dimension that contains the rate to be used for the proportional calculation method. This parameter is used only if the calculation method is specified as PROPORTIONAL.

Syntax example:

Calculate TaxDTNRRec NetNEOY_IAS Rec dataArea FIFO