List of Rules

Business Rules

#NetworkLabelID
1-BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetFoots
2-BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetLiquidityFoots
3-BF, Part 4: Changes in Equity, Common Stock, SharesASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares
4-LB, Part 4: Debt, Instruments FORMULA (NOTE 17: KeyManagement Compensation; Bonuses per director foots to total bonuses.ASSERTION_IPSAS_MemberAggregation_OC-Part-3_KeyManagementCompensationSchedule_Bonuses
5-LB, Part 4: Debt, Instruments FORMULA (NOTE 17: KeyManagement Compensation; KeyManagement Fees per director foots to total KeyManagement Fees.ASSERTION_IPSAS_MemberAggregation_OC-Part-3_KeyManagementCompensationSchedule_KeyManagementFees
6-LB, Part 4: Debt, Instruments FORMULA (NOTE 17: KeyManagement Compensation; Salary per director foots to total salaries.ASSERTION_IPSAS_MemberAggregation_OC-Part-3_KeyManagementCompensationSchedule_Salary
7-LB, Part 4: Debt, Instruments FORMULA (NOTE 17: KeyManagement Compensation; Total Salaries, Bonuses and KeyManagement Fees per director foots to total for all directors.ASSERTION_IPSAS_MemberAggregation_OC-Part-3_KeyManagementCompensationSchedule_TotalSalariesBonusesKeyManagementFees
8-OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Average Number of Employees.)ASSERTION_IPSAS_MemberAggregation_OB-Part-1_Segments_AverageNumberEmployees
9-OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Impairment Losses (Reversals) Recognized in Income.)ASSERTION_IPSAS_MemberAggregation_OB-Part-1_Segments_ImpairmentLossesReversalsRecognizedInIncome
101160 - Statement - Classes of Share Capital (Parenthetical)BA, Part 2: Balance Sheet, Classes of Common Stock FORMULA (Dollar amount of common shares for each class foots to total dollar amount for all classes.)ASSERTION_IPSAS_MemberAggregation_BA-Part-3_ClassesOfCommonStockSchedule_Amount
111211 - Statement - Statement of Financial Performance, by FunctionBB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)ASSERTION_IPSAS_Complex_BB-Part-1_IncomeStatementSchedule
121290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual AmountsAdjustment reconciles: origionally stated balance + adjustments restated balance across the Report Date [Axis]ASSERTION_ECONOMIC_ENTITY_Adjustment_PriorPeriodAdjustments2
131290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual AmountsQA, Part 1: Variance Analysis; Variances cross cast.)ASSERTION_ECONOMIC_ENTITY_Variance_QA_Part1_VarianceAnalysis
141290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual AmountsRetainedEarningsAccumulatedLosses is required.Exists_AccumulatedSurplusesDeficits
151300 - Statement - Changes in Equity, Prior Period AdjustmentsBF, Part 1: Changes in Equity, Prior Period Adjustments FORMULA (Statement of Changes in Equity: Origionally stated retained earnings plus prior period adjustments equals restated retained earnings.)ASSERTION_ECONOMIC_ENTITY_Adjustment_PriorPeriodAdjustments
161400 - Statement - Changes in EquityBF, Part 2: Changes in Equity ADDITIONAL PAID IN CAPITALASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_AdditionalPaidInCapital
171400 - Statement - Changes in EquityBF, Part 2: Changes in Equity AccumulatedSurplusesDeficitsASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_AccumulatedSurplusesDeficits
181400 - Statement - Changes in EquityBF, Part 2: Changes in Equity COMMON STOCKASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_ShareCapital
191400 - Statement - Changes in EquityBF, Part 2: Changes in Equity Noncontrolling InterestASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_NoncontrollingInterest
201400 - Statement - Changes in EquityBF, Part 2: Changes in Equity TOTALASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_Equity
211600 - Statement - Cash Flow Statement, Direct MethodBC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles (Beginning balance + changes = Ending balance)ASSERTION_IPSAS_RollForward_BC-Part-1_Reconciles_CashAndCashEquivalentsPerCashFlowStatement
222220 - Disclosure - Property, Plant and Equipment, Net SubclassificationsDetails of property, plant, and equipment foots.ASSERTION_IPSAS_MemberAggregation_KF-Part-2_PropertyPlantAndEquipmentNet
232220 - Disclosure - Property, Plant and Equipment, Net SubclassificationsKF, Part 2: Property, Plant and Equipment Roll Forward (Axis/Member approach)ASSERTION_IPSAS_RollForward_KF_Part2PropertyPlantAndEquipmentRollForward_Total
242230 - Disclosure - Property, Plant, and Equipment ReconciliationsKA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) BUILDINGSASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Buildings
252230 - Disclosure - Property, Plant, and Equipment ReconciliationsKA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) FURNITURE AND FIXTURESASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_FurnitureAndFixtures
262230 - Disclosure - Property, Plant, and Equipment ReconciliationsKA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) LANDASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Land
272230 - Disclosure - Property, Plant, and Equipment ReconciliationsKA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHERASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Machinery
288500 - Disclosure - Analysis of RevenuePC Part 3: Sales Analysis foots (Sum of each customer Revenues, Net = total Revenues, Net)ASSERTION_IPSAS_MemberAggregation_PC-Part-3-SalesAnalysisFoots
29(Component not specified)Assets = Current assets + Noncurrent assetsFAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets
30(Component not specified)Assets = Liabilities and EquityFAC_BS1_BalanceSheetBalances
31(Component not specified)BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)FAC_IPSAS_StatementOfChangesInEquity
32(Component not specified)BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)FAC_ipsas_Complex_IncomeStatement_TEMP
33(Component not specified)Liabilities = Current Liabilities + Noncurrent LiabilitiesFAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities
34(Component not specified)LiabilitiesAndNetAssetsEquity = Liabilities + EquityFAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity
35(Component not specified)NetCashFlow = NetCashFlowFromUsedInOperatingActivities + NetCashFlowsFromUsedInInvestingActivities + NetCashFlowsFromUsedInFinancingActivitiesFAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing
36(Component not specified)SurplusDeficit = SurplusDeficitAttributableToOwnersControllingEntity - SurplusDeficitAttributableToNoncontrollingInterestFAC_IS8_SurplusDeficitControllingNoncontrollingFoots
37(Component not specified)SurplusDeficit = SurplusDeficitFromContinuingOperations - GainLossFromDiscontinuedOperationsFAC_IS5_NetIncomeLossFootsFoots
38(Component not specified)SurplusDeficitFromContinuingOperations = SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - ShareSurplusDeficitEquityMethodAssociatesJointVenturesFAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots
39(Component not specified)SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = Revenue - ExpensesFAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots