Struct MaterialityCalculation 

pub struct MaterialityCalculation {
    pub entity_code: String,
    pub period: String,
    pub benchmark: MaterialityBenchmark,
    pub benchmark_amount: Decimal,
    pub benchmark_percentage: Decimal,
    pub overall_materiality: Decimal,
    pub performance_materiality: Decimal,
    pub clearly_trivial: Decimal,
    pub tolerable_error: Decimal,
    pub sad_nominal: Decimal,
    pub normalized_earnings: Option<NormalizedEarnings>,
    pub rationale: String,
}

Materiality calculation for a single entity and reporting period.

Generated once per entity per period. All monetary amounts are in the entity’s functional currency.

Fields

entity_code: String

Entity / company code.

period: String

Human-readable period descriptor (e.g. “FY2024”).

benchmark: MaterialityBenchmark

Benchmark selected for this entity.

benchmark_amount: Decimal

Raw benchmark amount drawn from financial data.

benchmark_percentage: Decimal

Percentage applied to the benchmark (e.g. 0.05 for 5%).

overall_materiality: Decimal

Overall materiality = benchmark_amount × benchmark_percentage.

performance_materiality: Decimal

Performance materiality (typically 50–75% of overall; default 65%). Used to reduce the risk that aggregate uncorrected misstatements exceed overall materiality (ISA 320.11).

clearly_trivial: Decimal

Clearly trivial threshold (typically 5% of overall). Misstatements below this amount need not be accumulated (ISA 450.A2).

tolerable_error: Decimal

Tolerable error — equals performance materiality for sampling purposes.

sad_nominal: Decimal

Summary of Audit Differences (SAD) nominal threshold — misstatements below this amount need not be individually tracked in the SAD schedule. Set to 5% of overall materiality per common practice (ISA 450).

normalized_earnings: Option<NormalizedEarnings>

Optional normalized earnings schedule (generated when reported earnings are unusual or volatile).

rationale: String

Auditor’s narrative rationale for the benchmark choice.

Implementations

impl MaterialityCalculation

pub fn new( entity_code: &str, period: &str, benchmark: MaterialityBenchmark, benchmark_amount: Decimal, benchmark_percentage: Decimal, pm_percentage: Decimal, normalized_earnings: Option<NormalizedEarnings>, rationale: &str, ) -> Self

Derive the computed amounts from the supplied inputs.

Arguments

• entity_code — Entity identifier.
• period — Period descriptor.
• benchmark — Chosen benchmark type.
• benchmark_amount — Raw benchmark figure.
• benchmark_percentage — Decimal fraction to apply (e.g. dec!(0.05) for 5%).
• pm_percentage — Performance materiality as fraction of overall (e.g. dec!(0.65)).
• normalized_earnings — Optional normalized earnings schedule.
• rationale — Free-text rationale for the benchmark selection.

Trait Implementations

impl Clone for MaterialityCalculation

fn clone(&self) -> MaterialityCalculation

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for MaterialityCalculation

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for MaterialityCalculation

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for MaterialityCalculation

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.