Business Rules

Link to verification rules
Component: (Network and Table)
Network
01-Balance Sheet
(http://www.xbrlsite.com/common/role/BalanceSheet)
Table Balance Sheet [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Assets = ($Liabilities + $Equity)
(Arithmetic_BS01)
Pass $Assets = ($Liabilities + $Equity)
2 $Assets = ($Liabilities + $Equity)
(Arithmetic_BS01)
Pass $Assets = ($Liabilities + $Equity)
3 $Assets = ($CurrentAssets + $NoncurrentAssets)
(Arithmetic_BS02)
Pass $Assets = ($CurrentAssets + $NoncurrentAssets)
4 $Assets = ($CurrentAssets + $NoncurrentAssets)
(Arithmetic_BS02)
Pass $Assets = ($CurrentAssets + $NoncurrentAssets)
5 $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
(Arithmetic_BS03)
Pass $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
6 $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
(Arithmetic_BS03)
Pass $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
7 $Equity = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests)
(Arithmetic_BS04)
Pass $Equity = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests)
8 $Equity = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests)
(Arithmetic_BS04)
Pass $Equity = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests)

Component: (Network and Table)
Network
02-Net Assets
(http://www.xbrlsite.com/common/role/NetAssets)
Table Net Assets [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $NetAssets = ($Assets - $Liabilities)
(Arithmetic_NA01)
Pass $NetAssets = ($Assets - $Liabilities)
2 $NetAssets = ($Assets - $Liabilities)
(Arithmetic_NA01)
Pass $NetAssets = ($Assets - $Liabilities)

Component: (Network and Table)
Network
03-Comprehensive Income
(http://www.xbrlsite.com/common/role/ComprehensiveIncome)
Table Comprehensive Income Statement [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $ComprehensiveIncome = ($IncomeFromNormalActivitiesOfEntity + $IncomeFromPeripheralOrIncidentalTransactionsOfEntity)
(Arithmetic_IS02)
Pass $ComprehensiveIncome = ($IncomeFromNormalActivitiesOfEntity + $IncomeFromPeripheralOrIncidentalTransactionsOfEntity)
2 $ComprehensiveIncome = ($Revenues - $Expenses + $Gains - $Losses)
(Arithmetic_IS01)
Pass $ComprehensiveIncome = ($Revenues - $Expenses + $Gains - $Losses)

Component: (Network and Table)
Network
05-Cash Flow
(http://www.xbrlsite.com/common/role/CashFlow)
Table Cash Flow [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $NetCashFlow = ($NetCashFlowOperatingActivities + $NetCashFlowFinancingActivities + $NetCashFlowInvestingActivities)
(Arithmetic_CF01)
Pass $NetCashFlow = ($NetCashFlowOperatingActivities + $NetCashFlowFinancingActivities + $NetCashFlowInvestingActivities)
2 $Assets_BalanceStart + $NetCashFlow = $Assets_BalanceEnd
(RollForward_CF01)
Pass $Assets_BalanceStart + $NetCashFlow = $Assets_BalanceEnd

Roll Forward Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Assets, Ending Balance [Roll Forward]
Assets, Beginning Balance + DR INF
Net Cash Flow 3,500  + 3,500  3,500  DR INF
Assets, Ending Balance 3,500  + 3,500  3,500  DR INF OK
 

Component: (Network and Table)
Network
07-Changes in Equity
(http://www.xbrlsite.com/common/role/ChangesInEquity)
Table Changes in Equity [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Equity_BalanceStart + $ComprehensiveIncome + $InvestmentsByOwners - $DistributionsToOwners = $Equity_BalanceEnd
(RollForward_SHE01)
Pass $Equity_BalanceStart + $ComprehensiveIncome + $InvestmentsByOwners - $DistributionsToOwners = $Equity_BalanceEnd

Roll Forward Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Equity, Ending Balance [Roll Forward]
Equity, Beginning Balance + CR INF
Comprehensive Income 3,000  + 3,000  3,000  CR INF
Investments by Owners 1,000  + 1,000  1,000  CR INF
(Distributions to Owners) (500) - 500  500  DR INF
Equity, Ending Balance 3,500  + 3,500  3,500  CR INF OK