Read the variables and convention
The selected line and total assets use the same date and amount units; total assets must be positive.
| Symbol or input | Meaning |
|---|---|
| Line item | Selected recognised amount |
| Total assets | Common reporting-date asset base |
Check a stated example
A line of 60 against total assets of 900 is approximately 6.6667%.
Keep the amount units, reporting date or period and the numerator definition beside the calculation. A matching label makes the result reproducible.
Interpret the result within its scope
Keep component and subtotal rows separate, and reconcile the two statement sides independently.
For a comparison, inspect the relevant notes and accounting conventions as well as the calculated number. A change in the inputs and a change in the definition answer different analytical questions.