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§9.5.6

Total and Subtotal Rows

A total row—what marks it as a total?

✅ NormativeSettled. The requirement holds as written.📄 Page ruleCan be applied from the page alone.Read §9.5.6 in the RFC ↗

The requirement

In a total or subtotal row, the label cell MUST be a <th> and the value cells MUST stay <td>. The label cell MUST carry the row's absolute level as data-level, read as for the stub hierarchy — a top-level total is data-level="0". Label and values MUST be kept exactly as printed, bold only where the page prints them bold.

When it applies

Sketch of the printed page — layout, not output
| iPhone          | 205,489 |
| Mac             |  29,357 |
| **Total**       | 234,846 |   ← bold + a double rule above it

Reading the examples. Each one pairs a source page with the output the rule expects. ✅ Sample: the rule applies. ❌ Counter-sample: it looks like it applies and does not, or a rendering got it wrong. A non-conforming output, in red, is shown only for contrast. … marks content left out of an excerpt.

The rendering

<tr><td data-level="1">iPhone</td><td>205,489</td></tr>
<tr><td data-level="1">Mac</td><td>29,357</td></tr>
<tr><th data-level="0">Total</th><td>234,846</td></tr>
  • The <th> states that the cell labels rather than reports.
  • data-level records the printed absolute indentation of the label, counted from the left edge of the stub as in Row-Label Hierarchy (§9.5.5); because a total carries a level, every label cell of its stub carries one too.
  • The level MUST be the printed one even where it contradicts the apparent grouping — a total set further right than the items it sums keeps that deeper level. Arithmetic membership MUST NOT be inferred from indentation, and indentation MUST NOT be adjusted to fit the arithmetic.
  • A total row whose label position prints nothing has no label cell to mark: it MUST be rendered with an empty <td></td> there — never an invented Total and never an empty <th>.

A <th> is a per-cell decision

A row can be part header, part data, and a total row is exactly that: a heading cell on the left and reported values to its right. Marking the whole row <th> would claim the numbers are headings; marking none of it loses the distinction between the cell that names the aggregate and the cells that report it. Both are non-conforming.

The same holds in reverse for a full-width band or divider row, where every cell is heading and none is data — see Bands Inside the Grid (§9.2.1) and Titles Banners Captions (§9.7.3).

Recognising one

A total or subtotal row usually carries three tells at once: a label that names an aggregate ("Total", "Total net sales", "5 YR. TOTAL"), a rule or double rule printed above it, and bold or otherwise emphasised type. Any one alone is weak evidence — bold is applied unreliably in both directions (Bold and Italic Inside Tables (§9.6.2)) — but together they are reliable.

01

✅ SampleThe rule applies

Several boldwarn

Several bold, ruled totals in one balance sheet — Total current assets, Total assets, Total current liabilities, Total liabilities, Total … stockholders' equity, Total equity. No label is indented, so every level is 0. The italic stub heading is not bold.

Source page
Total and Subtotal Rows — Several bold. Source page.
Expected output · excerpt
Unaudited; in millions, except par value September 30, 2024 December 31, 2023
ASSETS
Current assets:
Cash and cash equivalents $2,414 $2,850
Receivables, net 4,120 4,510
Prepaid expenses and other current assets 2,905 3,102
Total current assets 9,439 10,462
Film and television content rights and games 15,220 16,340
Property and equipment, net 4,890 4,715
Goodwill 19,640 24,905
Intangible assets, net 24,110 27,830
Other noncurrent assets 5,715 5,940
Total assets $79,014 $90,192
LIABILITIES AND EQUITY
…
Total Nordholm Media Group, Inc. stockholders' equity 27,064 33,812
Noncontrolling interests 690 720
Total equity 27,754 34,532
Total and Subtotal Rows · Source page

Several bold

Total and Subtotal Rows — Several bold. Source page.
02

✅ SampleThe rule applies

A bold, ruled TOTAL row closes the relocation summary (923 · 100% · 24,582,483 · 100%)dt1

A bold, ruled TOTAL row closes the relocation summary (923 · 100% · 24,582,483 · 100%).

Source page
Total and Subtotal Rows — A bold, ruled TOTAL row closes the relocation summary (923 · 100% · 24,582,483 · 100%). Source page.
Expected output · table 1 of 2, excerpt
Firms % Square Footage Leased %
…
Other 71 8% 2,702,047 11%
TOTAL 923 100% 24,582,483 100%
Total and Subtotal Rows · Source page

A bold, ruled TOTAL row closes the relocation summary (923 · 100% · 24,582,483 · 100%)

Total and Subtotal Rows — A bold, ruled TOTAL row closes the relocation summary (923 · 100% · 24,582,483 · 100%). Source page.
03

✅ SampleThe rule applies

A bold 5 YR3tables2

TOTAL row closes each class block. Each class block and the credibility grid under it are separately framed with a gap between them, so they are separate tables; the first class block is shown.

Source page
Total and Subtotal Rows — A bold 5 YR. Source page.
Expected output · table 1 of 6
CLASS
0034		 FARM: POULTRY OR EGG PRODUCER & DRIVERS
Industry Group: Goods and Services
Hazard Group: D		 CONVERTED LOSSES
INDEMNITY LIKELY INDEMNITY NOT-LIKELY MED LIKELY AMOUNT MED NOT-LIKELY AMOUNT TOTAL AMOUNT TOTAL PURE PREM.
POLICY PERIOD PAYROLL CASES AMOUNT CASES AMOUNT
3/18 through 2/19 14,448,797 0 0 14 155,528 0 194,420 349,948 2.422
3/19 through 2/20 17,615,203 2 82,335 6 35,868 50,950 85,546 254,699 1.446
3/20 through 2/21 17,172,385 6 287,460 11 248,762 170,700 211,880 918,802 5.351
3/21 through 2/22 18,522,883 0 0 8 97,842 0 176,515 274,357 1.481
3/22 through 2/23 17,213,995 0 0 7 66,407 0 122,457 188,864 1.097
5 YR. TOTAL 84,973,263 8 369,795 46 604,407 221,650 790,818 1,986,670 2.338
Total and Subtotal Rows · Source page

A bold 5 YR

Total and Subtotal Rows — A bold 5 YR. Source page.
04

✅ SampleThe rule applies

A bold, ruled TOTAL 90 50% row closes the weightage tableen

A bold, ruled TOTAL 90 50% row closes the weightage table.

Source page
Total and Subtotal Rows — A bold, ruled TOTAL 90 50% row closes the weightage table. Source page.
Expected output
Division of Syllabus for Term II (October-March) Total Weightage Assigned
Summative Assessment II 30%
Section Marks
Reading 20
Writing 20
Grammar 15
Literature 35
Formative Assessment 20%
TOTAL 90 50%
Total and Subtotal Rows · Source page

A bold, ruled TOTAL 90 50% row closes the weightage table

Total and Subtotal Rows — A bold, ruled TOTAL 90 50% row closes the weightage table. Source page.
05

✅ SampleThe rule applies

A bold 1997-2017 summary row under a rule closes each cohort block3t

its label names the whole vintage range the rows above divide up.

Source page
Total and Subtotal Rows — A bold 1997-2017 summary row under a rule closes each cohort block. Source page.
Expected output · table 1 of 3
TIMBER IMPACT INVESTING FUNDS
VINTAGE YEAR POOLED RETURN (%) ARITHMETIC MEAN (%) MEDIAN (%) EQUAL-WEIGHTED POOLED RETURN (%) UPPER QUARTILE (%) LOWER QUARTILE (%) STANDARD DEVIATION (%) DPI RVPI TVPI NUMBER OF FUNDS
1997-2001 — — — — — — — — — — 2
2002-2004 3.11 3.58 — 3.55 — — — 0.94 0.45 1.39 4
2005-2007 4.05 5.44 5.56 5.36 — — — 0.86 0.60 1.46 6
2008-2010 4.38 4.51 4.66 4.03 — — — 0.30 0.98 1.28 5
2011-2013 — — — — — — — — — — 1
2014-2017 6.06 7.55 — 5.83 — — — 0.14 1.00 1.14 3
1997-2017 4.06 5.50 4.94 5.09 7.04 4.46 3.75 0.76 0.64 1.40 21
Total and Subtotal Rows · Source page

A bold 1997-2017 summary row under a rule closes each cohort block

Total and Subtotal Rows — A bold 1997-2017 summary row under a rule closes each cohort block. Source page.

Row order and table sections

  • Every row MUST stay in printed order. A total MUST NOT be moved to fit a table section.
  • <thead>, <tbody> and <tfoot> wrappers MAY be used or omitted; they do not change the cells or their values, and th versus td is still decided per cell.
  • Totals printed outside the table frame are governed by Bottom Edge Totals and Islands (§9.7.1).

More shapes

06

✅ SampleThe rule applies

a total row with no label at all

The taxation table closes with 834 / 752 under a rule, in bold, with an empty label cell: nothing prints where Total would go. The label cell is <td></td> — no label, so no <th> and no invented Total. The rule and the bold are the only tells. The June 30, 2003 column is bold throughout.

Source page
Total and Subtotal Rows — a total row with no label at all. Source page.
Expected output · table 1 of 2
Six months ended
June 30, 2003
(Unaudited)
HK$’million		 June 30, 2002
(Unaudited)
HK$’million
Hong Kong:
Company and subsidiaries 681 646
Associates and jointly controlled companies 153 106
834 752
Total and Subtotal Rows · Source page

a total row with no label at all

Total and Subtotal Rows — a total row with no label at all. Source page.
07

✅ SampleThe rule applies

a total set further right than its children

Each Total is centred well to the right of the items it sums, twice on the page. Total other comprehensive income (loss) starts just right of the item labels and Comprehensive income between the two. Read by where each label starts, the page has four label positions, levels 0 to 3, and every total is deeper than its children; those printed levels are kept.

Source page
Total and Subtotal Rows — a total set further right than its children. Source page.
Expected output
FY2020
(From Apr. 1, 2020
to Mar. 31, 2021)		 FY2021
(From Apr. 1, 2021
to Mar. 31, 2022)
Profit 39,880 118,204
Other comprehensive income (loss)
Items that will not be reclassified to profit or loss
Net gains and losses from financial assets measured at FVTOCI 33,410 17,225
Remeasurement of defined benefit plans 51,800 46,910
Share of other comprehensive income (loss) of entities accounted for by the equity method (140) 205
Total 85,070 64,340
Items that may be reclassified to profit or loss
Cash flow hedges (230) 10
Hedging cost 790 (150)
Exchange differences on translating foreign operations 34,000 61,000
Share of other comprehensive income (loss) of entities accounted for by the equity method 5,340 6,120
Total 39,900 66,980
Total other comprehensive income (loss) 124,970 131,320
Comprehensive income 164,850 249,524
Comprehensive income (loss) attributable to
Owners of parent 157,180 231,100
Non-controlling interests 7,670 18,424
Total and Subtotal Rows · Source page

a total set further right than its children

Total and Subtotal Rows — a total set further right than its children. Source page.
08

✅ SampleThe rule applies

rows printed after the total that it does not include

Total closes the Global Sales Volume block, then USA and Australia follow at the same indent as Japan and Europe. They are memo lines — USA sits inside North America — not components of the total. They stay in the same table, in printed order, at the level their indent prints; splitting them off into a second table is non-conforming.

Source page
Total and Subtotal Rows — rows printed after the total that it does not include. Source page.
Expected output
(Thousand Units) FY March 2025 FY March 2026 Change from Previous Year Change from
Feb. Forecast
Full Year Full Year Full Year Full Year
Production Volume* 1,197 1,152 -45 -4% -
Global Sales Volume
Japan 149 141 -8 -5% -7
North America 604 570 -34 -6% -27
Europe 168 158 -10 -6% -6
China 71 68 -3 -4% -4
Other Markets 276 254 -22 -8% -9
Total 1,268 1,191 -77 -6% -53
USA 421 384 -37 -9% -19
Australia 92 85 -7 -8% -3
Total and Subtotal Rows · Source page

rows printed after the total that it does not include

Total and Subtotal Rows — rows printed after the total that it does not include. Source page.
09

✅ SampleThe rule applies

a scanned lease table with an unlabelled total

Note 6: four years and four amounts under a lone $ header, then 130,220 under a double rule, with no label at all — so its label cell is empty. Note 5 above it is a borderless statement whose Balance, end of year total sits under a double rule, not bold. The printed rules are not rows.

Source page
Total and Subtotal Rows — a scanned lease table with an unlabelled total. Source page.
Expected output · notes 5 and 6
2002
$		 2001
$
Balance, beginning of year 7,410 7,410
Add: operating grant received 31,650 31,650
Less: amount recognized as revenue in the year (31,650) (31,650)
Balance, end of year 7,410 7,410

…

$
2003 31,832
2004 35,420
2005 38,930
2006 24,038
130,220
Total and Subtotal Rows · Source page

a scanned lease table with an unlabelled total

Total and Subtotal Rows — a scanned lease table with an unlabelled total. Source page.
10

✅ SampleThe rule applies

a total label printed in the town column

A county / municipality / count list continued from an earlier page. Each ASHFORD Total, BRANDYWINE Total label is set in bold, right-aligned inside the municipality column, with the sum in the count column. The label stays in that column as a <th>; it starts to the right of the municipality names, so its level is 1.

Source page
Total and Subtotal Rows — a total label printed in the town column. Source page.
Expected output · excerpt
CALLOWAY Town of Brixmoor 37
CALLOWAY Total 281
ASHFORD Town of Ansville 12
ASHFORD Town of Boonhaven 3
…
ASHFORD Village of Waterville 3
ASHFORD Total 102
BRANDYWINE Town of Camillus 40
…
BRANDYWINE Village of Solvay 66
BRANDYWINE Total 512
ORLEAND Town of Candice 3
…
Total and Subtotal Rows · Source page

a total label printed in the town column

Total and Subtotal Rows — a total label printed in the town column. Source page.
11

✅ SampleThe rule applies

a subtotal label in the unit column

Row A prints SUM OF ITEMS 1 THRU 4 in the description column and SUBTOTAL in the UNIT column, with the sum under TOTAL; row B prints TOTAL BID = in one cell spanning the unit, quantity and unit-cost columns. The label is split across columns the page uses for other things; each part stays in the column it is printed in, and the label cells are <th>.

Source page
Total and Subtotal Rows — a subtotal label in the unit column. Source page.
Expected output · excerpt
ESTIMATE OF PROBABLE CONSTRUCTION COST (100%)
ITEM DESCRIPTION UNIT QUANTITY UNIT COST TOTAL
DRAINAGE IMPROVEMENTS
1 CURB RAMP REPLACEMENT EA 6 $5,210.00 $31,260.00
…
4 PROP. SIGNS R10-15A EA 9 $612.00 $5,508.00
A SUM OF ITEMS 1 THRU 4 SUBTOTAL $65,228.00
5 LANDSCAPE MITIGATION Aggregate Sum 1 LS $7,412.00
…
10 PERMIT FEES Dedicated Allowance 1 LS $11,118.00
B SUM OF ITEMS A & 5 THRU 10 TOTAL BID = $139,380.00
Total and Subtotal Rows · Source page

a subtotal label in the unit column

Total and Subtotal Rows — a subtotal label in the unit column. Source page.

More

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