When reviewing the suggested sample COA on this site, I found many errors(?) that will cause the filing to be rejected by a validator. For instance, Share Premium is listed under issued capital, which indicates that issued capital balance includes share premium balance. But then, according the calculation network of IFRS 210000 or 220000, Equity is the sum of issued capital and share premium and few other values. So, according to the IFRS taxonomy, Issued Capital and Shares Premium should be at the same level under equity. The provided chart of accounts will cause double counting and filing error.
As a general rule, for a COA to pass, one necessary requirement is that if a parent account is part of a calculation network, then all the children of that account shoukd also be children kn the calculation network, or else a rejection will occur. This principle has been repeatedly violated in the samples provided.
Do you have updated samples?