The Inland Revenue Authority of Singapore has published the e-Tax Guide: Country-by-Country Reporting (Third Edition), which includes an amended question 11 of the FAQ.
11. Can rounded figures be reported in the CbC report?
Companies can report rounded figures in their CbC report if the source data from which those amounts have been obtained consist of rounded figures. Companies should ensure that the rounding does not have a material impact in terms of understanding the CbC report. When …