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TypeDefinedBoundDerivedOKFail
valueAssertion12170170

Rule Details

TypeName Rule ExpressionProlog form (technical)
valueAssertionArithmetic_BS01
  • derived:0
  • ok:2
  • failed:0
 

Assets=Liabilities+Equity

2 instances:

common:Assets[0] = common:Liabilities[0] + common:Equity[0]

common:Assets[3500] = common:Liabilities[0] + common:Equity[3500]

 

'Arithmetic_BS01' valueAssertion
  Assets=Liabilities+Equity
  variables
  Assets: [concept(common:'Assets')],
  Equity: [concept(common:'Equity')],
  Liabilities: [concept(common:'Liabilities')].
valueAssertionArithmetic_BS02
  • derived:0
  • ok:2
  • failed:0
 

Assets=CurrentAssets+NoncurrentAssets

2 instances:

common:Assets[0] = common:CurrentAssets[0] + common:NoncurrentAssets[0]

common:Assets[3500] = common:CurrentAssets[500] + common:NoncurrentAssets[3000]

 

'Arithmetic_BS02' valueAssertion
  Assets=CurrentAssets+NoncurrentAssets
  variables
  Assets: [concept(common:'Assets')],
  CurrentAssets: [concept(common:'CurrentAssets')],
  NoncurrentAssets: [concept(common:'NoncurrentAssets')].
valueAssertionArithmetic_BS03
  • derived:0
  • ok:2
  • failed:0
 

Liabilities=CurrentLiabilities+NoncurrentLiabilities

2 instances:

common:Liabilities[0] = common:CurrentLiabilities[0] + common:NoncurrentLiabilities[0]

common:Liabilities[0] = common:CurrentLiabilities[0] + common:NoncurrentLiabilities[0]

 

'Arithmetic_BS03' valueAssertion
  Liabilities=CurrentLiabilities+NoncurrentLiabilities
  variables
  CurrentLiabilities: [concept(common:'CurrentLiabilities')],
  Liabilities: [concept(common:'Liabilities')],
  NoncurrentLiabilities: [concept(common:'NoncurrentLiabilities')].
valueAssertionArithmetic_BS04
  • derived:0
  • ok:2
  • failed:0
 

Equity=EquityAttributableToControllingInterests+EquityAttributableToNoncontrollingInterests

2 instances:

common:Equity[0] = common:EquityAttributableToControllingInterests[0] + common:EquityAttributableToNoncontrollingInterests[0]

common:Equity[3500] = common:EquityAttributableToControllingInterests[3000] + common:EquityAttributableToNoncontrollingInterests[500]

 

'Arithmetic_BS04' valueAssertion
  Equity=EquityAttributableToControllingInterests+EquityAttributableToNoncontrollingInterests
  variables
  Equity: [concept(common:'Equity')],
  EquityAttributableToControllingInterests: [concept(common:'EquityAttributableToControllingInterests')],
  EquityAttributableToNoncontrollingInterests: [concept(common:'EquityAttributableToNoncontrollingInterests')].
valueAssertionArithmetic_CF01
  • derived:0
  • ok:1
  • failed:0
 

NetCashFlow=NetCashFlowOperatingActivities+NetCashFlowFinancingActivities+NetCashFlowInvestingActivities

1 instance:

common:NetCashFlow[3500] = common:NetCashFlowOperatingActivities[1500] + common:NetCashFlowFinancingActivities[1000] + common:NetCashFlowInvestingActivities[1000]

 

'Arithmetic_CF01' valueAssertion
  NetCashFlow=NetCashFlowOperatingActivities+NetCashFlowFinancingActivities+NetCashFlowInvestingActivities
  variables
  NetCashFlow: [concept(common:'NetCashFlow')],
  NetCashFlowFinancingActivities: [concept(common:'NetCashFlowFinancingActivities')],
  NetCashFlowInvestingActivities: [concept(common:'NetCashFlowInvestingActivities')],
  NetCashFlowOperatingActivities: [concept(common:'NetCashFlowOperatingActivities')].
valueAssertionArithmetic_IS01
  • derived:0
  • ok:1
  • failed:0
 

ComprehensiveIncome=Revenues-Expenses+Gains-Losses

1 instance:

common:ComprehensiveIncome[3000] = common:Revenues[7000] - common:Expenses[3000] + common:Gains[1000] - common:Losses[2000]

 

'Arithmetic_IS01' valueAssertion
  ComprehensiveIncome=Revenues-Expenses+Gains-Losses
  variables
  ComprehensiveIncome: [concept(common:'ComprehensiveIncome')],
  Expenses: [concept(common:'Expenses')],
  Gains: [concept(common:'Gains')],
  Losses: [concept(common:'Losses')],
  Revenues: [concept(common:'Revenues')].
valueAssertionArithmetic_IS02
  • derived:0
  • ok:1
  • failed:0
 

ComprehensiveIncome=IncomeFromNormalActivitiesOfEntity+IncomeFromPeripheralOrIncidentalTransactionsOfEntity

1 instance:

common:ComprehensiveIncome[3000] = common:IncomeFromNormalActivitiesOfEntity[2000] + common:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[1000]

 

'Arithmetic_IS02' valueAssertion
  ComprehensiveIncome=IncomeFromNormalActivitiesOfEntity+IncomeFromPeripheralOrIncidentalTransactionsOfEntity
  variables
  ComprehensiveIncome: [concept(common:'ComprehensiveIncome')],
  IncomeFromNormalActivitiesOfEntity: [concept(common:'IncomeFromNormalActivitiesOfEntity')],
  IncomeFromPeripheralOrIncidentalTransactionsOfEntity: [concept(common:'IncomeFromPeripheralOrIncidentalTransactionsOfEntity')].
valueAssertionArithmetic_IS03
  • derived:0
  • ok:1
  • failed:0
 

ComprehensiveIncome=NetIncome+OtherComprehensiveIncome

1 instance:

common:ComprehensiveIncome[3000] = common:NetIncome[3000] + common:OtherComprehensiveIncome[0]

 

'Arithmetic_IS03' valueAssertion
  ComprehensiveIncome=NetIncome+OtherComprehensiveIncome
  variables
  ComprehensiveIncome: [concept(common:'ComprehensiveIncome')],
  NetIncome: [concept(common:'NetIncome')],
  OtherComprehensiveIncome: [concept(common:'OtherComprehensiveIncome')].
valueAssertionArithmetic_NA01
  • derived:0
  • ok:2
  • failed:0
 

NetAssets=Assets-Liabilities

2 instances:

common:NetAssets[0] = common:Assets[0] - common:Liabilities[0]

common:NetAssets[3500] = common:Assets[3500] - common:Liabilities[0]

 

'Arithmetic_NA01' valueAssertion
  NetAssets=Assets-Liabilities
  variables
  Assets: [concept(common:'Assets')],
  Liabilities: [concept(common:'Liabilities')],
  NetAssets: [concept(common:'NetAssets')].
valueAssertionRollForward_CF01
  • derived:0
  • ok:1
  • failed:0
 

Assets_BalanceStart+NetCashFlow=Assets_BalanceEnd

1 instance:

common:Assets[0] + common:NetCashFlow[3500] = common:Assets[3500]

 

'RollForward_CF01' valueAssertion
  Assets_BalanceStart+NetCashFlow=Assets_BalanceEnd
  variables
  Assets_BalanceEnd: [concept(common:'Assets'),instantDuration('NetCashFlow',end)],
  Assets_BalanceStart: [concept(common:'Assets'),instantDuration('NetCashFlow',start)],
  NetCashFlow: [concept(common:'NetCashFlow')].
valueAssertionRollForward_SHE01
  • derived:0
  • ok:1
  • failed:0
 

Equity_BalanceStart+ComprehensiveIncome+InvestmentsByOwners-DistributionsToOwners=Equity_BalanceEnd

1 instance:

common:Equity[0] + common:ComprehensiveIncome[3000] + common:InvestmentsByOwners[1000] - common:DistributionsToOwners[500] = common:Equity[3500]

 

'RollForward_SHE01' valueAssertion
  Equity_BalanceStart+ComprehensiveIncome+InvestmentsByOwners-DistributionsToOwners=Equity_BalanceEnd
  variables
  ComprehensiveIncome: [concept(common:'ComprehensiveIncome')],
  DistributionsToOwners: [concept(common:'DistributionsToOwners')],
  Equity_BalanceEnd: [concept(common:'Equity'),instantDuration('ComprehensiveIncome',end)],
  Equity_BalanceStart: [concept(common:'Equity'),instantDuration('ComprehensiveIncome',start)],
  InvestmentsByOwners: [concept(common:'InvestmentsByOwners')].
valueAssertionCONSISTENCY_SFAC6_ElementsOfFinancialStatement
  • derived:0
  • ok:1
  • failed:0
 

0=Equity_BalanceStart+(Revenues-Expenses+(Gains-Losses))+(InvestmentsByOwners-DistributionsToOwners)+(Liabilities_BalanceEnd-Assets_BalanceEnd)

1 instance:

0 = common:Equity[0] + common:Revenues[7000] - common:Expenses[3000] + common:Gains[1000] - common:Losses[2000] + common:InvestmentsByOwners[1000] - common:DistributionsToOwners[500] + common:Liabilities[0] - common:Assets[3500]

 

'CONSISTENCY_SFAC6_ElementsOfFinancialStatement' valueAssertion
  0=Equity_BalanceStart+(Revenues-Expenses+(Gains-Losses))+(InvestmentsByOwners-DistributionsToOwners)+(Liabilities_BalanceEnd-Assets_BalanceEnd)
  variables
  Assets_BalanceEnd: [concept(common:'Assets'),instantDuration('Revenues',end)],
  DistributionsToOwners: [concept(common:'DistributionsToOwners')],
  Equity_BalanceStart: [concept(common:'Equity'),instantDuration('Revenues',start)],
  Expenses: [concept(common:'Expenses')],
  Gains: [concept(common:'Gains')],
  InvestmentsByOwners: [concept(common:'InvestmentsByOwners')],
  Liabilities_BalanceEnd: [concept(common:'Liabilities'),instantDuration('Revenues',end)],
  Losses: [concept(common:'Losses')],
  Revenues: [concept(common:'Revenues')].

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