[309] Notes - Disaggregation of Income Tax Expense

Block Pivots (one per detected block)
Network	[309] Notes - Disaggregation of Income Tax Expense (https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfIncomeTaxExpense)
Table	Income tax expense [hypercube]

Block Pivots (one per detected block)

Network

(https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfIncomeTaxExpense)

Table

Income tax expense [hypercube]

Concept arrangement pattern: Tax expense (income), continuing operations [RollUp] calculation(https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfIncomeTaxExpense,ifrs-smes:IncomeTaxExpenseContinuingOperations)
Entity: 1111111 (http://example.gov/id)
Unit: iso4217:EUR

Concept arrangement pattern: Effective tax rate temporary [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null

Component as one Pivot (ALL facts, but ignoring presentation hints)
Network	[309] Notes - Disaggregation of Income Tax Expense (https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfIncomeTaxExpense)
Table	Income tax expense [hypercube]

Component as one Pivot (ALL facts, but ignoring presentation hints)

Network

[309] Notes - Disaggregation of Income Tax Expense

(https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfIncomeTaxExpense)

Table

Income tax expense [hypercube]

The colours used for the fact values are significant, and have the following meanings:

Facts that have been checked by consistency rules are in green
Derived (imputed) facts that have not been checked are in blue
Inconsistent facts in red
...and the rest (reported or mapped or assumed but unckecked) are either in gray (if some rule failed to execute) or black (if no rules exist for the fact's concept)

Fact Table
Network	[309] Notes - Disaggregation of Income Tax Expense (https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfIncomeTaxExpense)
Table	Income tax expense [hypercube]

Fact Table

Network

[309] Notes - Disaggregation of Income Tax Expense

(https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfIncomeTaxExpense)

Table

Income tax expense [hypercube]

#	Block	Reporting Entity [Aspect]	Period [Aspect]	Concept [Aspect]	Noncore Dimensions	Fact Value	Unit	Rounding	Origin
1	Tax expense (income), continuing operations [RollUp]	1111111 (http://example.gov/id)	2025-01-01 to 2025-12-31	Current tax	null	271647	iso4217:EUR	INF	Reported
2	Tax expense (income), continuing operations [RollUp]	1111111 (http://example.gov/id)	2024-01-01 to 2024-12-31	Current tax	null	190316	iso4217:EUR	INF	Reported
3	Effective tax rate temporary [text block] [Level1TextBlock]	1111111 (http://example.gov/id)	2025-01-01 to 2025-12-31	Effective tax rate temporary [text block]	null	<p>(This should be shown in tabular form, not as a narrative) Income tax is calculated at 40 per cent (2024: 40 per cent) of the estimated assessable profit for the year.</p><p>Income tax expense for the year 270,250 EUROS in 2025 (189,559 EUROS in 2024) differs from the amount that would result from applying the tax rate of 40 per cent (both 2025 and 2024) to profit before tax because, under the tax laws of A Land, some employee compensation expenses (20,670 EUROS in 2025 and 16,750 EUROS in 2024) that are recognised in measuring profit before tax are not tax-deductible.</p>			Reported
4	Tax expense (income), continuing operations [RollUp]	1111111 (http://example.gov/id)	2025-01-01 to 2025-12-31	Deferred tax	null	-1397	iso4217:EUR	INF	Reported
5	Tax expense (income), continuing operations [RollUp]	1111111 (http://example.gov/id)	2024-01-01 to 2024-12-31	Deferred tax	null	-757	iso4217:EUR	INF	Reported
6	Tax expense (income), continuing operations [RollUp]	1111111 (http://example.gov/id)	2025-01-01 to 2025-12-31	Tax expense (income), continuing operations	null	270250	iso4217:EUR	INF	Reported
7	Tax expense (income), continuing operations [RollUp]	1111111 (http://example.gov/id)	2024-01-01 to 2024-12-31	Tax expense (income), continuing operations	null	189559	iso4217:EUR	INF	Reported

Block

Reporting Entity [Aspect]

Period [Aspect]

Concept [Aspect]

Fact Value

Unit

Rounding

Parenthetical Explanations

Origin

Tax expense (income), continuing operations [RollUp]

1111111 (http://example.gov/id)

2025-01-01 to 2025-12-31

Current tax

271647

iso4217:EUR

INF

Reported

Tax expense (income), continuing operations [RollUp]

1111111 (http://example.gov/id)

2024-01-01 to 2024-12-31

Current tax

190316

iso4217:EUR

INF

Reported

Effective tax rate temporary [text block] [Level1TextBlock]

1111111 (http://example.gov/id)

2025-01-01 to 2025-12-31

Effective tax rate temporary [text block]

<p>(This should be shown in tabular form, not as a narrative) Income tax is calculated at 40 per cent (2024: 40 per cent) of the estimated assessable profit for the year.</p><p>Income tax expense for the year 270,250 EUROS in 2025 (189,559 EUROS in 2024) differs from the amount that would result from applying the tax rate of 40 per cent (both 2025 and 2024) to profit before tax because, under the tax laws of A Land, some employee compensation expenses (20,670 EUROS in 2025 and 16,750 EUROS in 2024) that are recognised in measuring profit before tax are not tax-deductible.</p>

Reported

Tax expense (income), continuing operations [RollUp]

1111111 (http://example.gov/id)

2025-01-01 to 2025-12-31

Deferred tax

-1397

iso4217:EUR

INF

Reported

Tax expense (income), continuing operations [RollUp]

1111111 (http://example.gov/id)

2024-01-01 to 2024-12-31

Deferred tax

-757

iso4217:EUR

INF

Reported

Tax expense (income), continuing operations [RollUp]

1111111 (http://example.gov/id)

2025-01-01 to 2025-12-31

Tax expense (income), continuing operations

270250

iso4217:EUR

INF

Reported

Tax expense (income), continuing operations [RollUp]

1111111 (http://example.gov/id)

2024-01-01 to 2024-12-31

Tax expense (income), continuing operations

189559

iso4217:EUR

INF

Reported

Model Structure
Network	[309] Notes - Disaggregation of Income Tax Expense (https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfIncomeTaxExpense)
Table	Income tax expense [hypercube]

Model Structure

Network

[309] Notes - Disaggregation of Income Tax Expense

(https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfIncomeTaxExpense)

Table

Income tax expense [hypercube]

#	Label	Report Element Class	Period Type	Balance	Name
1	Income tax expense [hypercube]	Hypercube			report:IncomeTaxExpenseHypercube
2	Income tax expense] [Line Items]	LineItems			report:IncomeTaxExpenseLineItems
3	Income tax expense [roll up]	Abstract			report:IncomeTaxExpenseRollUp
4	Current tax	Concept (Monetary)	duration	debit	ifrs-smes:CurrentTaxExpenseIncome
5	Deferred tax	Concept (Monetary)	duration	debit	report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
6	Tax expense (income), continuing operations	Concept (Monetary)	duration	debit	ifrs-smes:IncomeTaxExpenseContinuingOperations
7	Effective tax rate temporary [text block]	Concept (TextBlock)	duration		report:EffectiveTaxRateTemporaryTextBlock

Label

Report Element Class

Period Type

Balance

Name

Income tax expense [hypercube]

Hypercube

report:IncomeTaxExpenseHypercube

Income tax expense] [Line Items]

LineItems

report:IncomeTaxExpenseLineItems

Income tax expense [roll up]

Abstract

report:IncomeTaxExpenseRollUp

Current tax

Concept (Monetary)

duration

debit

ifrs-smes:CurrentTaxExpenseIncome

Deferred tax

Concept (Monetary)

duration

debit

report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss

Tax expense (income), continuing operations

Concept (Monetary)

duration

debit

ifrs-smes:IncomeTaxExpenseContinuingOperations

Effective tax rate temporary [text block]

Concept (TextBlock)

duration

report:EffectiveTaxRateTemporaryTextBlock

For more information: http://accounting.auditchain.finance/index.html
DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes