Disclosure Information: Net Cash Flow Roll Up
Label: Net Cash Flow Roll Up
Name: NetCashFlowRollUp
Parent Topic: StatementOfCashFlow
Documentation: Net cash flow roll up, part of the cash flow statement.
Level: Statement
Concept arrangement pattern: [Roll Up]
Completion state: Active
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/frf-sme/role/schedule/level4/CashFlowDirectSchedule

Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Net Cash Flow [Roll Up] Abstract frf-sme:NetCashFlowRollUp
2 Net Cash Flows from Operating Activities [Roll Up] Abstract frf-sme:NetCashFlowsFromOperatingActivitiesRollUp
3 Proceeds from Taxation Concept (Monetary) For Period Debit frf-sme:ProceedsFromTaxation
4 Payments of Employee Costs Concept (Monetary) For Period Credit frf-sme:PaymentsOfEmployeeCosts
5 Payments of Interest Concept (Monetary) For Period Credit frf-sme:PaymentsOfInterest
6 Net Cash Flow from (used in) Operating Activities Concept (Monetary) For Period Debit frf-sme:NetCashFlowFromUsedInOperatingActivities
7 Net Cash Flows from Investing Activities [Roll Up] Abstract frf-sme:NetCashFlowsFromInvestingActivitiesRollUp
8 Payments for Purchases of Property, Plant, and Equipment Concept (Monetary) For Period Credit frf-sme:PaymentsForPurchasesOfPropertyPlantAndEquipment
9 Proceeds from Sale of Property, Plant, and Equipment Concept (Monetary) For Period Debit frf-sme:ProceedsFromSaleOfPropertyPlantAndEquipment
10 Net Cash Flows from (used in) Investing Activities Concept (Monetary) For Period Debit frf-sme:NetCashFlowsFromUsedInInvestingActivities
11 Net Cash Flows from Financing Activities [Roll Up] Abstract frf-sme:NetCashFlowsFromFinancingActivitiesRollUp
12 Proceeds from Additional Borrowings Concept (Monetary) For Period Debit frf-sme:ProceedsFromAdditionalBorrowings
13 Repayment of Borrowings Concept (Monetary) For Period Credit frf-sme:RepaymentOfBorrowings
14 Net Cash Flows from (used in) Financing Activities Concept (Monetary) For Period Debit frf-sme:NetCashFlowsFromUsedInFinancingActivities
15 Net Cash Flow Concept (Monetary) For Period Debit frf-sme:NetCashFlow

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: disclosures:NetCashFlowRollUp 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:CashFlowStatementDirectMethodTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: frf-sme:NetCashFlow

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:NetCashFlowRollUp
disclosures:NetCashFlowRollUp drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept frf-sme:NetCashFlow
disclosures:NetCashFlowRollUp drules-arcroles:disclosure-requiresHypercube frf-sme:CashFlowStatementDirectMethodTable

Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure

Visual example


Last updated: 5/5/2021 1:42:31 PM