Consistency Rule: CF21

Rule code:
CF21

Consistency rule:
fac:NetCashFlow = (fac:NetCashFlowFromOperatingActivities + fac:NetCashFlowFromInvestingActivities + fac:NetCashFlowFromFinancingActivities)

Tests concept:
fac:NetCashFlow

Commentary:
Same as CF1, except exchange gains are not included because they are included in the roll forward of cash and cash equivalents.

Rule variables:
fac:NetCashFlow
fac:NetCashFlowFromOperatingActivities
fac:NetCashFlowFromInvestingActivities
fac:NetCashFlowFromFinancingActivities

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XBRL Formula:
fac-Rule-Consistency-Code-CF21-formula.xml

Status:

Key:
25