Business Rules

Link to verification rules
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
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
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
2003 - Statement - Cash Flow Statement
(http://www.company.com/company/level4/role/CashFlowStatement)
Table Cash Flow Statement, Direct Method [Table]

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
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 + DR INF OK
 
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
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
(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)