Sometimes you need to report the same fact in several locations in a document, but the fact requires different concepts at each location. You can do this by using chain links.
When to Chain Link
You may need to use a chain link when you have a name, date, or number disclosed with different levels of detail throughout the document.
For example, you report Total Comprehensive Income in the Statement of Changes in Equity for both Retained Earnings and the same value in the same row for Total Equity. While the value is the same, the concepts’ details are different for each instance because Retained Earnings has a dimension.
Creating a Chain Link
Open the workbook or spreadsheet for your document and go to the section that contains the value you want to reuse.
Add a row or column and label it Chain Linking.
In the Chain Linking column, use =[cell number] as the formula to create the reference in the cell next to the source link.
For example, in cell G5, enter =F5 to create a reference for the fact. The reference cell is now the chain link source.
Copy the new chain link value from the workbook or spreadsheet.
In your document, paste the chain link value over the existing linked value that needs a different concept.
Click Yes on the Warning message appears about deleting links. This disconnects the XBRL, which is what you want to do.
Click the Paste Options clipboard and select Create Links from > Only Cells with Links.
Turn XBRL off and then on again to show the Disconnected XBRL dialog box at the top of the page in the document.
Share the XBRL changes.
Tag the chain links with the appropriate concepts. Or, if the disconnected concept still applies to the new chain link fact, click Copy XBRL in the Disconnected Data box. Then paste it onto the corresponding chain link fact.
If you have any more questions, please contact your CSM.