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 = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests)Arithmetic_BS04
401-Balance Sheet$Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)Arithmetic_BS03
502-Net Assets$NetAssets = ($Assets - $Liabilities)Arithmetic_NA01
603-Income Statement$NetIncome = ($Revenues - $Expenses + $Gains - $Losses)Arithmetic_IS01
704-Income Statement (Alternative)$NetIncome = ($IncomeFromNormalActivitiesOfEntity + $IncomeFromPeripheralOrIncidentalTransactionsOfEntity)Arithmetic_IS02
806-Cash Flow$Assets_BalanceStart + $NetCashFlow = $Assets_BalanceEndRollForward_CF01
906-Cash Flow$NetCashFlow = ($NetCashFlowOperatingActivities + $NetCashFlowFinancingActivities + $NetCashFlowInvestingActivities)Arithmetic_CF01
1007-Prior Period Errors$Restated = ($OrigionallyStated + $CorrectionOfAnError + $ChangesInAccountingPolicy)Adjustment_ADJ01
1108-Prior Period Errors (Alternative)$Total eq sum($Each)MemberAggregation_PPA
1209-Changes in Equity$Equity_BalanceStart + $ComprehensiveIncome + $InvestmentsByOwners - $DistributionsToOwners = $Equity_BalanceEndRollForward_SHE01
1311-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR01
1411-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR02
1511-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR03
1611-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR04
1711-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR05
1812-Segment Revenues$Total eq sum($Each)MemberAggregation_MA1
19(Component not specified)$Assets = ($Liabilities + $Equity)CONSISTENCY_AccountingEquation
20(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