List of Rules

Business Rules

#NetworkLabelID
101-Balance Sheet$Assets = ($CurrentAssets + $NoncurrentAssets)Arithmetic_BS02
201-Balance Sheet$Assets = ($Liabilities + $Equity)Arithmetic_BS01
301-Balance Sheet$Equity = ($EquityAttributableToOwnersOfParent + $NoncontrollingInterests)Arithmetic_BS04
401-Balance Sheet$Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)Arithmetic_BS03
502-Net Assets$NetAssetsLiabilities = ($Assets - $Liabilities)Arithmetic_NA01
603-Income Statement$ProfitLoss = ($ProfitLossFromOperatingActivities + $NonoperatingIncomeExpense)Arithmetic_IS02
703-Income Statement$ProfitLoss = ($Revenue - $OperatingExpense + $OtherOperatingIncomeExpense - $Losses)Arithmetic_IS01
805-Cash Flow$Assets_BalanceStart + $IncreaseDecreaseInCashAndCashEquivalents = $Assets_BalanceEndRollForward_CF01
905-Cash Flow$IncreaseDecreaseInCashAndCashEquivalents = ($CashFlowsFromUsedInOperatingActivities + $CashFlowsFromUsedInFinancingActivities + $CashFlowsFromUsedInInvestingActivities)Arithmetic_CF01
1006-Prior Period Errors$Restated = ($OrigionallyStated + $CorrectionOfAnError + $ChangesInAccountingPolicy)Adjustment_ADJ01
1107-Prior Period Errors (Alternative)$Total eq sum($Each)MemberAggregation_PPA
1208-Changes in Equity$Equity_BalanceStart + $ComprehensiveIncome + $IssueOfEquity - $DividendsPaid = $Equity_BalanceEndRollForward_SHE01
1310-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR01
1410-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR02
1510-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR03
1610-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR04
1710-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR05
1810-Variance Analysis$Total eq sum($Each)MemberAggregation_VAR1
1911-Segment Revenues$Total eq sum($Each)MemberAggregation_MA1
20(Component not specified)$Assets = ($Liabilities + $Equity)CONSISTENCY_AccountingEquation
21(Component not specified)0 = (Equity{T0} + (Revenue{P1} - Expenses{P1} + Gains{P1} - Losses{P1}) + (InvestmentsByOwners{P1} - DistributionsToOwners{P1})) + Liabilities{T1} - Assets{T1}CONSISTENCY_SFAC6_ElementsOfFinancialStatement