List of Rules

Business Rules

#NetworkLabelID
101-Balance Sheet$Assets = ($CurrentAssets + $NoncurrentAssets)Arithmetic_BS02
201-Balance Sheet$Assets = ($Liabilities + $Equity)Arithmetic_BS01
301-Balance Sheet$Equity = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests)Arithmetic_BS04
401-Balance Sheet$Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)Arithmetic_BS03
502-Net Assets$NetAssets = ($Assets - $Liabilities)Arithmetic_NA01
603-Comprehensive Income$ComprehensiveIncome = ($IncomeFromNormalActivitiesOfEntity + $IncomeFromPeripheralOrIncidentalTransactionsOfEntity)Arithmetic_IS02
703-Comprehensive Income$ComprehensiveIncome = ($Revenues - $Expenses + $Gains - $Losses)Arithmetic_IS01
805-Cash Flow$Assets_BalanceStart + $NetCashFlow = $Assets_BalanceEndRollForward_CF01
905-Cash Flow$NetCashFlow = ($NetCashFlowOperatingActivities + $NetCashFlowFinancingActivities + $NetCashFlowInvestingActivities)Arithmetic_CF01
1007-Changes in Equity$Equity_BalanceStart + $ComprehensiveIncome + $InvestmentsByOwners - $DistributionsToOwners = $Equity_BalanceEndRollForward_SHE01