INF vs. 0
Selecting the appropriate precision between “Digits As Shown” (or "INF" in the instance document) and “Whole Number (0)” depends on what the number represents. For more information, also see 6.6.32 in Common EFM References. For related validation warnings, see Digits As Shown Warnings .
Digits As Shown (INF)
A precision of digits as shown is appropriate when the number is the exact amount presented in the report. In general, digits as shown is used for:
- any value that has a contractual obligation associated
- any number that is not rounded
Amounts generally tagged with digits as shown include:
- Dividends declared per share
- Debt instrument interest rate stated percentage
- Par value
- Shares authorized
Whole Number (0)
Whole number precision indicates amounts are rounded rather than exact. Amounts generally tagged with "Whole Number (0)" include:
- Weighted average shares
- Effective interest rates
- Earnings per share (if shown as a whole dollar amount)
Example Precision of Digits As Shown vs. Whole Number
| Dividends per share |
$1.25 |
Dividends per share |
$1 |
|---|---|---|---|
| Scale | One (no scale) | Scale | One (no scale) |
| Precision | Digits As Shown | Precision | Digits As Shown |
| Earnings per share |
$1.25 |
Earnings per share |
$1 |
|---|---|---|---|
| Scale | One (no scale) | Scale | One (no scale) |
| Precision | Hundredths (2) | Precision | Whole Number (0) |
| Calculated | USDEPS | Calculated | USDEPS |
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