Business Rules

Link to verification rules
Component: (Network and Table)
Network
01-Balance Sheet
(http://www.xbrlsite.com/report/role/BalanceSheet)
Table Statement [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 $Assets = ($CurrentAssets + $NoncurrentAssets)
(Arithmetic_BS02)
Pass $Assets = ($CurrentAssets + $NoncurrentAssets)
2 $Assets = ($CurrentAssets + $NoncurrentAssets)
(Arithmetic_BS02)
Pass $Assets = ($CurrentAssets + $NoncurrentAssets)
3 $Assets = ($Liabilities + $Equity)
(Arithmetic_BS01)
Pass $Assets = ($Liabilities + $Equity)
4 $Assets = ($Liabilities + $Equity)
(Arithmetic_BS01)
Pass $Assets = ($Liabilities + $Equity)
5 $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
(Arithmetic_BS03)
Pass $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
6 $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
(Arithmetic_BS03)
Pass $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
7 $Equity = ($EquityAttributableToOwnersOfParent + $NoncontrollingInterests)
(Arithmetic_BS04)
Pass $Equity = ($EquityAttributableToOwnersOfParent + $NoncontrollingInterests)
8 $Equity = ($EquityAttributableToOwnersOfParent + $NoncontrollingInterests)
(Arithmetic_BS04)
Pass $Equity = ($EquityAttributableToOwnersOfParent + $NoncontrollingInterests)

Component: (Network and Table)
Network
02-Net Assets
(http://www.xbrlsite.com/report/role/NetAssets)
Table Statement [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 $NetAssetsLiabilities = ($Assets - $Liabilities)
(Arithmetic_NA01)
Pass $NetAssetsLiabilities = ($Assets - $Liabilities)
2 $NetAssetsLiabilities = ($Assets - $Liabilities)
(Arithmetic_NA01)
Pass $NetAssetsLiabilities = ($Assets - $Liabilities)

Component: (Network and Table)
Network
03-Income Statement
(http://www.xbrlsite.com/report/role/ComprehensiveIncome)
Table Statement [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 $ProfitLoss = ($Revenue - $OperatingExpense + $OtherOperatingIncomeExpense - $Losses)
(Arithmetic_IS01)
Pass $ProfitLoss = ($Revenue - $OperatingExpense + $OtherOperatingIncomeExpense - $Losses)
2 $ProfitLoss = ($Revenue - $OperatingExpense + $OtherOperatingIncomeExpense - $Losses)
(Arithmetic_IS01)
Pass $ProfitLoss = ($Revenue - $OperatingExpense + $OtherOperatingIncomeExpense - $Losses)
3 $ProfitLoss = ($Revenue - $OperatingExpense + $OtherOperatingIncomeExpense - $Losses)
(Arithmetic_IS01)
Pass $ProfitLoss = ($Revenue - $OperatingExpense + $OtherOperatingIncomeExpense - $Losses)
4 $ProfitLoss = ($ProfitLossFromOperatingActivities + $NonoperatingIncomeExpense)
(Arithmetic_IS02)
Pass $ProfitLoss = ($ProfitLossFromOperatingActivities + $NonoperatingIncomeExpense)

Component: (Network and Table)
Network
05-Cash Flow
(http://www.xbrlsite.com/report/role/CashFlow)
Table Statement [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 $IncreaseDecreaseInCashAndCashEquivalents = ($CashFlowsFromUsedInOperatingActivities + $CashFlowsFromUsedInFinancingActivities + $CashFlowsFromUsedInInvestingActivities)
(Arithmetic_CF01)
Pass $IncreaseDecreaseInCashAndCashEquivalents = ($CashFlowsFromUsedInOperatingActivities + $CashFlowsFromUsedInFinancingActivities + $CashFlowsFromUsedInInvestingActivities)
2 $Assets_BalanceStart + $IncreaseDecreaseInCashAndCashEquivalents = $Assets_BalanceEnd
(RollForward_CF01)
Pass $Assets_BalanceStart + $IncreaseDecreaseInCashAndCashEquivalents = $Assets_BalanceEnd

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
Assets, Ending Balance [Roll Forward]
Assets, Beginning Balance + DR INF
Net Cash Flow 3,500  + 3,500  3,500  DR INF
Assets, Ending Balance 3,500  + 3,500  3,500  DR INF OK
 

Component: (Network and Table)
Network
06-Prior Period Errors
(http://www.xbrlsite.com/report/role/PriorPeriodErrors)
Table Statement [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 $Restated = ($OrigionallyStated + $CorrectionOfAnError + $ChangesInAccountingPolicy)
(Adjustment_ADJ01)
Pass $Restated = ($OrigionallyStated + $CorrectionOfAnError + $ChangesInAccountingPolicy)

Component: (Network and Table)
Network
07-Prior Period Errors (Alternative)
(http://www.xbrlsite.com/report/role/PriorPeriodErrors2)
Table Statement [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 $Total eq sum($Each)
(MemberAggregation_PPA)
Pass $Total eq sum($Each)

Member Aggregation Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Restated [Member] [Member Aggregation]
Previously Stated [Member] 2,000  + 2,000  2,000  INF
Changes in Accounting Policy [Member] (1,500) + (1,500) (1,500) INF
Correction of Accounting Errors [Member] (500) + (500) (500) INF
Restated [Member] + INF OK
 

Component: (Network and Table)
Network
08-Changes in Equity
(http://www.xbrlsite.com/report/role/ChangesInEquity)
Table Statement [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 $Equity_BalanceStart + $ComprehensiveIncome + $IssueOfEquity - $DividendsPaid = $Equity_BalanceEnd
(RollForward_SHE01)
Pass $Equity_BalanceStart + $ComprehensiveIncome + $IssueOfEquity - $DividendsPaid = $Equity_BalanceEnd

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
Equity, Ending Balance [Roll Forward]
Equity, Beginning Balance + CR INF
Comprehensive Income 3,000  + 3,000  3,000  CR INF
Investments by Owners 1,000  + 1,000  1,000  CR INF
(Distributions to Owners) (500) - 500  500  DR INF
Equity, Ending Balance 3,500  + 3,500  3,500  CR INF OK
 

Component: (Network and Table)
Network
10-Variance Analysis
(http://www.xbrlsite.com/report/role/VarianceAnalysis)
Table Statement [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 $Total eq sum($Each)
(MemberAggregation_VAR1)
Pass $Total eq sum($Each)
2 $Actual = ($Budget + $Variance)
(Variance_VAR03)
Pass $Actual = ($Budget + $Variance)
3 $Actual = ($Budget + $Variance)
(Variance_VAR04)
Pass $Actual = ($Budget + $Variance)
4 $Actual = ($Budget + $Variance)
(Variance_VAR02)
Pass $Actual = ($Budget + $Variance)
5 $Actual = ($Budget + $Variance)
(Variance_VAR01)
Pass $Actual = ($Budget + $Variance)

Member Aggregation 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
Actual [Member] [Member Aggregation]
Budgeted [Member] 6,000  + 6,000  6,000  INF
Variance [Member] 1,000  + 1,000  1,000  INF
Actual [Member] 7,000  + 7,000  7,000  INF OK
 
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
Actual [Member] [Member Aggregation]
Budgeted [Member] 2,000  - 2,000  2,000  INF
Variance [Member] 1,000  - 1,000  1,000  INF
Actual [Member] 3,000  - 3,000  (3,000) INF OK
 
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
Actual [Member] [Member Aggregation]
Budgeted [Member] 750  + 750  750  INF
Variance [Member] 250  + 250  250  INF
Actual [Member] 1,000  + 1,000  1,000  INF OK
 
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
Actual [Member] [Member Aggregation]
Budgeted [Member] 1,000  - 1,000  1,000  INF
Variance [Member] 1,000  - 1,000  1,000  INF
Actual [Member] 2,000  - 2,000  (2,000) INF OK
 
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
Actual [Member] [Member Aggregation]
Budgeted [Member] 3,750  + 3,750  3,750  INF
Variance [Member] (750) + (750) (750) INF
Actual [Member] 3,000  + 3,000  3,000  INF OK
 

Component: (Network and Table)
Network
11-Segment Revenues
(http://www.xbrlsite.com/report/role/SegmentRevenues)
Table Segment Revenues [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 $Total eq sum($Each)
(MemberAggregation_MA1)
Pass $Total eq sum($Each)

Member Aggregation 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
All Segments [Member] [Member Aggregation]
Segment Alpha [Member] 1,000  + 1,000  1,000  INF
Segment Bravo [Member] 4,000  + 4,000  4,000  INF
Segment Charlie [Member] 2,000  + 2,000  2,000  INF
All Segments [Member] 7,000  + 7,000  7,000  INF OK
 

Component: (Network and Table)
Network
(Component not specified)
(http://www.xbrl.org/2003/role/link)
Table (Implied)

Assertion Report

Value Assertions

# Label Result Rule
1 $Assets = ($Liabilities + $Equity)
(CONSISTENCY_AccountingEquation)
Pass $Assets = ($Liabilities + $Equity)
2 $Assets = ($Liabilities + $Equity)
(CONSISTENCY_AccountingEquation)
Pass $Assets = ($Liabilities + $Equity)
3 0 = (Equity{T0} + (Revenue{P1} - Expenses{P1} + Gains{P1} - Losses{P1}) + (InvestmentsByOwners{P1} - DistributionsToOwners{P1})) + Liabilities{T1} - Assets{T1}
(CONSISTENCY_SFAC6_ElementsOfFinancialStatement)
Pass 0= (($Equity_BalanceStart + (($Revenues - $Expenses) + ($Gains - $Losses)) + ($InvestmentsByOwners - $DistributionsToOwners)) + ($Liabilities_BalanceEnd - $Assets_BalanceEnd))