Extension summation of accounts

The summation for accounts is limited to three summations. It would be highly desirable if the summation would be extended up to 5 or 6 summation accounts.

The IFRS standard setter plan to introduce a new structure for the profit & loss and the balance sheet. Consequently we will have in summation 1 the old profit & loss and balance sheet structure in use, in summation 2 the new structure and the third we will use for the cash flow. Furthermore we use for some key figures and some special internal reporting requirements the account structure respective summation.

The current way to accomplish an exentension of the summation rules in the account structure is to extend the summation via a link to a further account. This is not very user friendly.
A user works with a set of P&L and balance sheet accounts used in the reporting structure. A user is normally not aware of technical accounts used for an extension. To reconcile figures a user must be aware of that technical accounts are existing. Without that knowledge it is not possible to reconcile. To check each time if an extension via an account is existing is time consuming and confusing.

The report of summation accounts ( https://www.ibm.com/support/knowledgecenter/SS9S6B_10.4.1/com.ibm.swg.ba.cognos.ctrl_ug.doc/t_running_reports_of_summation_accounts.html#Running_Reports_of_Summation_Accounts ) works if a structure is straightforward.If you use e.g. to calculate a key figure a summation account, because there are many accounts included in that summation account and in the next step you substract an account that is included in that summation account, the report is not able to show this correct, because that base account is one time included with plus and later on with minus.