List of Consistency Rules

8/24/2020 10:14:38 AM

Line Financial Statement Location Rule Code Rule (XBRL Formula XPath 2.0 Format) Rule (Controlled Natural Language Format) Commentary
1 Balance sheet BS01 $Assets = $LiabilitiesAndNetAssets
BS2 = Assets - LiabilitiesAndNetAssets
2 Balance sheet BS02 $Assets = ($CurrentAssets + $NoncurrentAssets)
BS3 = Assets - (CurrentAssets + NoncurrentAssets)
3 Balance sheet BS03 $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
BS4 = Liabilities - (CurrentLiabilities + NoncurrentLiabilities)
4 Balance sheet BS04 $LiabilitiesAndNetAssets = ($Liabilities + $NetAssets)
BS5 = LiabilitiesAndNetAssets - (Liabilities + NetAssets)
5 Cash flow statement CF01 $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities)
CF1 = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities)
Same as CF1, except exchange gains are not included because they are included in the roll forward of cash and cash equivalents.
6 Income statement IS01 $SupportAndRevenue = ($Revenue + $Support)
IS1 = SupportAndRevenue - (Revenue + Support)
7 Income statement IS02 $Expenses = ($SalariesAndRelatedFunctionalExpenses + $OtherFunctionalExpenses)
IS4 = Expenses - (SalariesAndRelatedFunctionalExpenses + NonoperatingIncomeLoss)
Three step income statement, SPECIAL 3, uses costs and expenses
8 Income statement IS03 $ChangeInNetAssets = ($SupportAndRevenue - $Expenses)
IS6 = ChangeInNetAssets - (SupportAndRevenue - Expenses)