Business Rules Summary

Assertions Summary

Defined Executed Pass Fail
Existence assertions 2 2 2 0
Value assertions 5 12 12 0
Consistency assertions 0 0 0 0
Total all assertions 7 14 14 0

Formulae Summary

Defined Executed Facts created
Formulae 0 0 0

Calculations Summary

Defined Executed Pass Inconsistent
Calculations 5 38 38 0

Reporting Entity Specific Rules Summary

Defined Executed Pass Inconsistent
Reporting Entity Specific Rules 2 18 18 0

Total Validations Summary

Severity Signal Count
ERROR   0
WARNING   0
REVIEW   0
INCONSISTENCY 0
BEST PRACTICE   0
INFORMATION   0
XBRL Cloud: Business Report
Component: (Network and Table)
Network
1001 - Document - Document Information
(http://www.company.com/company/level4/role/DocumentInformation)
Table Document Information [Table]
No business rules found for this component.
Component: (Network and Table)
Network
1002 - Document - Entity Information
(http://www.company.com/company/level4/role/EntityInformation)
Table Entity Information [Table]
No business rules found for this component.
Component: (Network and Table)
Network
2001 - Statement - Balance Sheet
(http://www.company.com/company/level4/role/BalanceSheet)
Table Statement of Financial Position, Classified [Table]

XBRL Calculations

Network
2001 - Statement - Balance Sheet
(http://www.company.com/company/level4/role/BalanceSheet)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Assets, Total [Roll Up]
Current Assets, Total [Roll Up]
Cash and Cash Equivalents 0  + 0  0  DR INF
Receivables, Net, Current 2,000  + 2,000  2,000  DR INF
Inventory 1,000  + 1,000  1,000  DR INF
Prepaid Expenses 500  + 500  500  DR INF
Other Current Assets 1,500  + 1,500  1,500  DR INF
Current Assets, Total 5,000  + 5,000  5,000  DR INF OK
 
Noncurrent Assets, Total [Roll Up]
Property, Plant, and Equipment, Net, Total 4,000  + 4,000  4,000  DR INF
Investment in Unconsolidated Subsidiaries and Nonproprotionally Consolidated Joint Ventures 0  + 0  0  DR INF
Other Noncurrent Assets 3,000  + 3,000  3,000  DR INF
Noncurrent Assets, Total 7,000  + 7,000  7,000  DR INF OK
 
Assets, Total 12,000  12,000  12,000  DR INF OK
 
Network
2001 - Statement - Balance Sheet
(http://www.company.com/company/level4/role/BalanceSheet)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Assets, Total [Roll Up]
Current Assets, Total [Roll Up]
Cash and Cash Equivalents 1,000  + 1,000  1,000  DR INF
Receivables, Net, Current 1,000  + 1,000  1,000  DR INF
Inventory 1,000  + 1,000  1,000  DR INF
Prepaid Expenses 500  + 500  500  DR INF
Other Current Assets 1,500  + 1,500  1,500  DR INF
Current Assets, Total 5,000  + 5,000  5,000  DR INF OK
 
Noncurrent Assets, Total [Roll Up]
Property, Plant, and Equipment, Net, Total 4,000  + 4,000  4,000  DR INF
Investment in Unconsolidated Subsidiaries and Nonproprotionally Consolidated Joint Ventures 0  + 0  0  DR INF
Other Noncurrent Assets 1,000  + 1,000  1,000  DR INF
Noncurrent Assets, Total 5,000  + 5,000  5,000  DR INF OK
 
Assets, Total 10,000  10,000  10,000  DR INF OK
 
Network
2001 - Statement - Balance Sheet
(http://www.company.com/company/level4/role/BalanceSheet)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Liabilities and Equity, Total [Roll Up]
Liabilities, Total [Roll Up]
Current Liabilities, Total [Roll Up]
Payables from Exchange Transactions 3,000  + 3,000  3,000  CR INF
Long-Term Debt, Current 1,000  + 1,000  1,000  CR INF
Other Current Liabilities 1,000  + 1,000  1,000  CR INF
Current Liabilities, Total 5,000  + 5,000  5,000  CR INF OK
 
Noncurrent Liabilities, Total [Roll Up]
Long-Term Debt, Noncurrent 500  + 500  500  CR INF
Other Noncurrent Liabilities 500  + 500  500  CR INF
Noncurrent Liabilities, Total 1,000  + 1,000  1,000  CR INF OK
 
Liabilities, Total 6,000  + 6,000  6,000  CR INF OK
 
Equity [Roll Up]
Equity Attributable to Controlling Interest [Roll Up]
Common Stock 1,000  + 1,000  1,000  CR INF
Retained Earnings (Accumulated Deficits) 3,000  + 3,000  3,000  CR INF
Equity Attributable to Controlling Interest 4,000  + 4,000  4,000  CR INF OK
 
Equity Attributable to Noncontrolling Interest 2,000  + 2,000  2,000  CR INF
Equity 6,000  + 6,000  6,000  CR INF OK
 
Liabilities and Equity, Total 12,000  12,000  12,000  CR INF OK
 
Network
2001 - Statement - Balance Sheet
(http://www.company.com/company/level4/role/BalanceSheet)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Liabilities and Equity, Total [Roll Up]
Liabilities, Total [Roll Up]
Current Liabilities, Total [Roll Up]
Payables from Exchange Transactions 3,000  + 3,000  3,000  CR INF
Long-Term Debt, Current 1,000  + 1,000  1,000  CR INF
Other Current Liabilities 1,000  + 1,000  1,000  CR INF
Current Liabilities, Total 5,000  + 5,000  5,000  CR INF OK
 
Noncurrent Liabilities, Total [Roll Up]
Long-Term Debt, Noncurrent 500  + 500  500  CR INF
Other Noncurrent Liabilities 500  + 500  500  CR INF
Noncurrent Liabilities, Total 1,000  + 1,000  1,000  CR INF OK
 
Liabilities, Total 6,000  + 6,000  6,000  CR INF OK
 
Equity [Roll Up]
Equity Attributable to Controlling Interest [Roll Up]
Common Stock 1,000  + 1,000  1,000  CR INF
Retained Earnings (Accumulated Deficits) 2,000  + 2,000  2,000  CR INF
Equity Attributable to Controlling Interest 3,000  + 3,000  3,000  CR INF OK
 
Equity Attributable to Noncontrolling Interest 1,000  + 1,000  1,000  CR INF
Equity 4,000  + 4,000  4,000  CR INF OK
 
Liabilities and Equity, Total 10,000  10,000  10,000  CR INF OK
 
Component: (Network and Table)
Network
2001.1 - Statement - Balance Sheet (Parenthetical), Classes of Common Stock
(http://www.company.com/company/level4/role/CommonStockByClass)
Table Common Stock, by Class [Table]

Member Aggregation Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Line Item Common Stock
Label Rendered Reported Calculated Balance Decimals Message
All Classes of Common Stock [Member] [Member Aggregation]
Class A Common Stock [Member] 500  + 500  500  INF
Class B Common Stock [Member] 500  + 500  500  INF
All Classes of Common Stock [Member] 1,000  + 1,000  1,000  INF OK
 
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Line Item Common Stock
Label Rendered Reported Calculated Balance Decimals Message
All Classes of Common Stock [Member] [Member Aggregation]
Class A Common Stock [Member] 500  + 500  500  INF
Class B Common Stock [Member] 500  + 500  500  INF
All Classes of Common Stock [Member] 1,000  + 1,000  1,000  INF OK
 
Component: (Network and Table)
Network
2002 - Statement - Income Statement
(http://www.company.com/company/level4/role/IncomeStatement)
Table Statement of Financial Performance, by Function [Table]

XBRL Calculations

Network
2002 - Statement - Income Statement
(http://www.company.com/company/level4/role/IncomeStatement)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Net Income (Loss) [Roll Up]
Income (Loss) from Continuing Operations After Tax [Roll Up]
Income (Loss) from Cointinuing Operations Before Tax [Roll Up]
Revenue, Net [Roll Up]
Sales Revenue, Net 5,000  + 5,000  5,000  CR INF
Services Revenue, Net 1,000  + 1,000  1,000  CR INF
Other Revenue, Net 1,000  + 1,000  1,000  CR INF
Revenue, Net 7,000  + 7,000  7,000  CR INF OK
 
Expenses [Roll Up]
Cost of Sales 3,000  + 3,000  3,000  DR INF
Cost of Services 1,000  + 1,000  1,000  DR INF
Operating Expenses 1,000  + 1,000  1,000  DR INF
Nonoperating Expenses 1,000  + 1,000  1,000  DR INF
Expenses 6,000  - 6,000  6,000  DR INF OK
 
Income (Loss) from Cointinuing Operations Before Tax 1,000  + 1,000  1,000  CR INF OK
 
Income Tax Expense (Benefit) 500  - 500  500  DR INF
Income (Loss) from Continuing Operations After Tax 500  + 500  500  CR INF OK
 
Income (Loss) from Discontinued Operations 0  + 0  0  CR INF
Net Income (Loss) 500  500  500  CR INF OK
 
Network
2002 - Statement - Income Statement
(http://www.company.com/company/level4/role/IncomeStatement)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Net Income (Loss) [Roll Up]
Income (Loss) from Continuing Operations After Tax [Roll Up]
Income (Loss) from Cointinuing Operations Before Tax [Roll Up]
Revenue, Net [Roll Up]
Sales Revenue, Net 6,000  + 6,000  6,000  CR INF
Services Revenue, Net 1,000  + 1,000  1,000  CR INF
Other Revenue, Net 1,000  + 1,000  1,000  CR INF
Revenue, Net 8,000  + 8,000  8,000  CR INF OK
 
Expenses [Roll Up]
Cost of Sales 8,000  + 8,000  8,000  DR INF
Cost of Services 1,000  + 1,000  1,000  DR INF
Operating Expenses 1,000  + 1,000  1,000  DR INF
Nonoperating Expenses 1,000  + 1,000  1,000  DR INF
Expenses 11,000  - 11,000  11,000  DR INF OK
 
Income (Loss) from Cointinuing Operations Before Tax (3,000) + (3,000) (3,000) CR INF OK
 
Income Tax Expense (Benefit) 1,000  - 1,000  1,000  DR INF
Income (Loss) from Continuing Operations After Tax (4,000) + (4,000) (4,000) CR INF OK
 
Income (Loss) from Discontinued Operations 0  + 0  0  CR INF
Net Income (Loss) (4,000) (4,000) (4,000) CR INF OK
 
Component: (Network and Table)
Network
2003 - Statement - Cash Flow Statement
(http://www.company.com/company/level4/role/CashFlowStatement)
Table Cash Flow Statement, Direct Method [Table]

XBRL Calculations

Network
2003 - Statement - Cash Flow Statement
(http://www.company.com/company/level4/role/CashFlowStatement)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Net Cash Flow [Roll Up]
Net Cash Flow from (used in) Operating Activities [Roll Up]
Proceeds from Taxation 1,000  + 1,000  1,000  DR INF
Payments of Employee Costs (1,000) - 1,000  1,000  CR INF
Payments of Interest (1,000) - 1,000  1,000  CR INF
Net Cash Flow from (used in) Operating Activities (1,000) + (1,000) (1,000) DR INF OK
 
Net Cash Flows from (used in) Investing Activities [Roll Up]
Payments for Purchases of Property, Plant, and Equipment (1,000) - 1,000  1,000  CR INF
Proceeds from Sale of Property, Plant, and Equipment 3,000  + 3,000  3,000  DR INF
Net Cash Flows from (used in) Investing Activities 2,000  + 2,000  2,000  DR INF OK
 
Net Cash Flows from (used in) Financing Activities [Roll Up]
Repayment of Borrowings (3,000) - 3,000  3,000  CR INF
Proceeds from Additional Borrowings 1,000  + 1,000  1,000  DR INF
Net Cash Flows from (used in) Financing Activities (2,000) + (2,000) (2,000) DR INF OK
 
Net Cash Flow (1,000) (1,000) (1,000) DR INF OK
 
Network
2003 - Statement - Cash Flow Statement
(http://www.company.com/company/level4/role/CashFlowStatement)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Net Cash Flow [Roll Up]
Net Cash Flow from (used in) Operating Activities [Roll Up]
Proceeds from Taxation 6,000  + 6,000  6,000  DR INF
Payments of Employee Costs (1,000) - 1,000  1,000  CR INF
Payments of Interest (1,000) - 1,000  1,000  CR INF
Net Cash Flow from (used in) Operating Activities 4,000  + 4,000  4,000  DR INF OK
 
Net Cash Flows from (used in) Investing Activities [Roll Up]
Payments for Purchases of Property, Plant, and Equipment (2,000) - 2,000  2,000  CR INF
Proceeds from Sale of Property, Plant, and Equipment 1,000  + 1,000  1,000  DR INF
Net Cash Flows from (used in) Investing Activities (1,000) + (1,000) (1,000) DR INF OK
 
Net Cash Flows from (used in) Financing Activities [Roll Up]
Repayment of Borrowings (1,000) - 1,000  1,000  CR INF
Proceeds from Additional Borrowings 2,000  + 2,000  2,000  DR INF
Net Cash Flows from (used in) Financing Activities 1,000  + 1,000  1,000  DR INF OK
 
Net Cash Flow 4,000  4,000  4,000  DR INF OK
 

Roll Forward Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, Ending Balance [Roll Forward]
Cash and Cash Equivalents, Beginning Balance 1,000  + 1,000  1,000  DR INF
Net Cash Flow (1,000) + (1,000) (1,000) DR INF
Cash and Cash Equivalents, Ending Balance 0  + 0  0  DR INF OK
 
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, Ending Balance [Roll Forward]
Cash and Cash Equivalents, Beginning Balance (3,000) + (3,000) (3,000) DR INF
Net Cash Flow 4,000  + 4,000  4,000  DR INF
Cash and Cash Equivalents, Ending Balance 1,000  + 1,000  1,000  DR INF OK
 
Component: (Network and Table)
Network
4001 - Disclosure - Property, Plant, and Equipment Components
(http://www.company.com/company/level4/role/PropertyPlantAndEquipmentComponents)
Table Property, Plant and Equipment Components [Table]

XBRL Calculations

Network
4001 - Disclosure - Property, Plant, and Equipment Components
(http://www.company.com/company/level4/role/PropertyPlantAndEquipmentComponents)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net [Roll Up]
Land 1,000  + 1,000  1,000  DR INF
Buildings, Net 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net 1,000  + 1,000  1,000  DR INF
Machinery, Net 1,000  + 1,000  1,000  DR INF
Property, Plant and Equipment, Net 4,000  4,000  4,000  DR INF OK
 
Network
4001 - Disclosure - Property, Plant, and Equipment Components
(http://www.company.com/company/level4/role/PropertyPlantAndEquipmentComponents)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net [Roll Up]
Land 1,000  + 1,000  1,000  DR INF
Buildings, Net 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net 1,000  + 1,000  1,000  DR INF
Machinery, Net 1,000  + 1,000  1,000  DR INF
Property, Plant and Equipment, Net 4,000  4,000  4,000  DR INF OK
 
Component: (Network and Table)
Network
(Component not specified)
(http://www.xbrl.org/2003/role/link)
Table (Implied)

Assertion Report

Existence Assertions

# Label Result Rule
1 Current Fiscal Year End Date (frf-sme:EconomicEntityName) required in this component.
(ASSERTION_COMPANY_Exists_EconomicEntityName)
Pass Specified concept(s) exist
2 Reporting style code (frf-sme:ReportingStyleCode) required in this disclosure.
(ASSERTION_COMPANY_Exists_ReportingStyleCode)
Pass Specified concept(s) exist

Value Assertions

# Label Result Rule
1 Assets = Liabilities and Equity
(ASSERTION_UNIVERSAL_BS1_BalanceSheetBalances)
Pass $Assets = $LiabilitiesAndEquity
2 Assets = Liabilities and Equity
(ASSERTION_UNIVERSAL_BS1_BalanceSheetBalances)
Pass $Assets = $LiabilitiesAndEquity
3 Roll forward of Cash and Cash Equivalents on Cash Flow Statement reconciles (Beginning balance + changes = Ending balance)
(ASSERTION_COMPANY_RollForward_Reconciles_CashAndCashEquivalents)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change = $VARIABLE_BalanceEnd
4 Roll forward of Cash and Cash Equivalents on Cash Flow Statement reconciles (Beginning balance + changes = Ending balance)
(ASSERTION_COMPANY_RollForward_Reconciles_CashAndCashEquivalents)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change = $VARIABLE_BalanceEnd
5 Net income foots
(ASSERTION_COMPANY_ROLLUP_PropertyPlantAndEquipmentNet)
Pass $PropertyPlantAndEquipmentNet = ($Land + $BuildingsNet + $FurnitureAndFixturesNet + $MachineryNet)
6 Net income foots
(ASSERTION_COMPANY_ROLLUP_PropertyPlantAndEquipmentNet)
Pass $PropertyPlantAndEquipmentNet = ($Land + $BuildingsNet + $FurnitureAndFixturesNet + $MachineryNet)
7 Authorized common shares greater than issued common shares.
(ASSERTION_UNIVERSAL_C1_CommonSharesAuthorizedGreaterThanIssued)
Pass ($SharesIssued < $SharesAuthorized) or ($SharesIssued = $SharesAuthorized)
8 Authorized common shares greater than issued common shares.
(ASSERTION_UNIVERSAL_C1_CommonSharesAuthorizedGreaterThanIssued)
Pass ($SharesIssued < $SharesAuthorized) or ($SharesIssued = $SharesAuthorized)
9 Authorized common shares greater than issued common shares.
(ASSERTION_UNIVERSAL_C1_CommonSharesAuthorizedGreaterThanIssued)
Pass ($SharesIssued < $SharesAuthorized) or ($SharesIssued = $SharesAuthorized)
10 Authorized common shares greater than issued common shares.
(ASSERTION_UNIVERSAL_C1_CommonSharesAuthorizedGreaterThanIssued)
Pass ($SharesIssued < $SharesAuthorized) or ($SharesIssued = $SharesAuthorized)
11 Classes of Common Stock FORMULA (Dollar amount of common shares for each class foots to total dollar amount for all classes.)
(ASSERTION_COMPANY_MemberAggregation_ClassesOfCommonStock)
Pass $Total_AllClasses = sum($EachClass)
12 Classes of Common Stock FORMULA (Dollar amount of common shares for each class foots to total dollar amount for all classes.)
(ASSERTION_COMPANY_MemberAggregation_ClassesOfCommonStock)
Pass $Total_AllClasses = sum($EachClass)