Business Rules

Link to verification rules
Component: (Network and Table)
Network
BB: Statement: Balance Sheet, Classes of Preferred Stock
(http://www.DEFCompany.com/company/role/level4/ClassesOfPreferredStockSchedule)
Table Preferred Stock, by Class [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BA, Part 2: Balance Sheet, Classes of Preferred Stock FORMULA (Dollar amount of preferred shares for each class foots to total dollar amount for all classes.)
(ASSERTION_COMPANY_MemberAggregation_BA-Part-2_ClassesOfPreferredStockSchedule_Amount)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
2 BA, Part 2: Balance Sheet, Classes of Preferred Stock FORMULA (Dollar amount of preferred shares for each class foots to total dollar amount for all classes.)
(ASSERTION_COMPANY_MemberAggregation_BA-Part-2_ClassesOfPreferredStockSchedule_Amount)
Pass $VARIABLE_Total = sum($VARIABLE_Each)

Member Aggregation Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Classes of Preferred Stock [Member] [Member Aggregation]
Class A Preferred Stock [Member] 2,000,000  + 2,000,000  2,000,000  INF
All Classes of Preferred Stock [Member] 2,000,000  + 2,000,000  2,000,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Classes of Preferred Stock [Member] [Member Aggregation]
Class A Preferred Stock [Member] 1,000,000  + 1,000,000  1,000,000  INF
All Classes of Preferred Stock [Member] 1,000,000  + 1,000,000  1,000,000  INF OK
 

Component: (Network and Table)
Network
BC: Statement: Balance Sheet, Classes of Common Stock
(http://www.DEFCompany.com/company/role/level4/ClassesOfCommonStockSchedule)
Table Common Stock, by Class [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 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_COMPANY_MemberAggregation_BA-Part-3_ClassesOfCommonStockSchedule_Amount)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
2 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_COMPANY_MemberAggregation_BA-Part-3_ClassesOfCommonStockSchedule_Amount)
Pass $VARIABLE_Total = sum($VARIABLE_Each)

Member Aggregation Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Classes of Common Stock [Member] [Member Aggregation]
Class A Common Stock [Member] 500,000  + 500,000  500,000  INF
Class B Common Stock [Member] 500,000  + 500,000  500,000  INF
All Classes of Common Stock [Member] 1,000,000  + 1,000,000  1,000,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Classes of Common Stock [Member] [Member Aggregation]
Class A Common Stock [Member] 500,000  + 500,000  500,000  INF
Class B Common Stock [Member] 500,000  + 500,000  500,000  INF
All Classes of Common Stock [Member] 1,000,000  + 1,000,000  1,000,000  INF OK
 

Component: (Network and Table)
Network
CA: Statement: Income Statement
(http://www.DEFCompany.com/company/role/level4/IncomeStatementSchedule)
Table Income Statement [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(ASSERTION_COMPANY_Complex_BB-Part-1_IncomeStatementSchedule)
Pass $VARIABLE_Total = ($VARIABLE_A - $VARIABLE_B - $VARIABLE_C - $VARIABLE_D + $VARIABLE_E - $VARIABLE_F - $VARIABLE_G - $VARIABLE_H + $VARIABLE_I)
2 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(ASSERTION_COMPANY_Complex_BB-Part-1_IncomeStatementSchedule)
Pass $VARIABLE_Total = ($VARIABLE_A - $VARIABLE_B - $VARIABLE_C - $VARIABLE_D + $VARIABLE_E - $VARIABLE_F - $VARIABLE_G - $VARIABLE_H + $VARIABLE_I)

Component: (Network and Table)
Network
CB: Statement: Income Statement, Earnings Per Share
(http://www.DEFCompany.com/company/role/level4/EarningsPerShare)
Table Earnings Per Share [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BB, Part 2: Income Statement, Earnings Per Share FORMULA [Weighted Average Shares = (Beginning Common Shares + Ending Common Shares)/2; EPS = Net Income / Weighted Average Common Shares.]
(ASSERTION_COMPANY_Complex_BB-Part-2_EarningsPerShare)
Pass $CommonShares eq $WeightedAverageCommonShares or $CommonShares < $WeightedAverageCommonShares
2 BB, Part 2: Income Statement, Earnings Per Share FORMULA [Weighted Average Shares = (Beginning Common Shares + Ending Common Shares)/2; EPS = Net Income / Weighted Average Common Shares.]
(ASSERTION_COMPANY_Complex_BB-Part-2_EarningsPerShare)
Pass $CommonShares eq $WeightedAverageCommonShares or $CommonShares < $WeightedAverageCommonShares
3 BB, Part 2: Income Statement, Earnings Per Share FORMULA [Weighted Average Shares = (Beginning Common Shares + Ending Common Shares)/2; EPS = Net Income / Weighted Average Common Shares.]
(ASSERTION_COMPANY_Complex_BB-Part-2_EarningsPerShare)
Pass $CommonShares eq $WeightedAverageCommonShares or $CommonShares < $WeightedAverageCommonShares
4 BB, Part 2: Income Statement, Earnings Per Share FORMULA [Weighted Average Shares = (Beginning Common Shares + Ending Common Shares)/2; EPS = Net Income / Weighted Average Common Shares.]
(ASSERTION_COMPANY_Complex_BB-Part-2_EarningsPerShare)
Pass $CommonShares eq $WeightedAverageCommonShares or $CommonShares < $WeightedAverageCommonShares
5 BB, Part 2: Income Statement, Earnings Per Share FORMULA [Weighted Average Shares = (Beginning Common Shares + Ending Common Shares)/2; EPS = Net Income / Weighted Average Common Shares.]
(ASSERTION_COMPANY_Complex_BB-Part-2_EarningsPerShare)
Pass $CommonShares eq $WeightedAverageCommonShares or $CommonShares < $WeightedAverageCommonShares

Component: (Network and Table)
Network
DA: Statement: Cash Flow Statement, Direct Method
(http://www.DEFCompany.com/company/role/level4/CashFlowDirectSchedule)
Table Cash Flow Statement, Direct Method [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles (Beginning balance + changes = Ending balance)
(ASSERTION_COMPANY_RollForward_BC-Part-1_MovementReconciles_CashAndCashEquivalentsPerCashFlowStatement)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change = $VARIABLE_BalanceEnd
2 BC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles (Beginning balance + changes = Ending balance)
(ASSERTION_COMPANY_RollForward_BC-Part-1_MovementReconciles_CashAndCashEquivalentsPerCashFlowStatement)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance [Roll Forward]
Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance 1,000,000  + 1,000,000  1,000,000  DR INF
Cash Flow, Net (1,000,000) + (1,000,000) (1,000,000) DR INF
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance + DR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance [Roll Forward]
Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance (3,000,000) + (3,000,000) (3,000,000) DR INF
Cash Flow, Net 4,000,000  + 4,000,000  4,000,000  DR INF
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance 1,000,000  + 1,000,000  1,000,000  DR INF OK
 

Component: (Network and Table)
Network
FA: Statement: Changes in Equity, Prior Period Adjustments
(http://www.DEFCompany.com/company/role/level4/PriorPeriodAdjustments)
Table Statement of Changes in Equity, Prior Period Adjustments [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BF, 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_COMPANY_Adjustment_BF-Part-1_PriorPeriodAdjustments)
Pass $VARIABLE_Restated = ($VARIABLE_Origional + $VARIABLE_Adjustment1 + $VARIABLE_Adjustment2)

Component: (Network and Table)
Network
FB: Statement: Changes in Equity
(http://www.DEFCompany.com/company/role/level4/StatementOfEquitySchedule)
Table Statement of Changes in Equity [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BF, Part 2: Changes in Equity ADDITIONAL PAID IN CAPITAL
(ASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_AdditionalPaidInCapital)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 - $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
2 BF, Part 2: Changes in Equity ADDITIONAL PAID IN CAPITAL
(ASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_AdditionalPaidInCapital)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 - $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
3 BF, Part 2: Changes in Equity RETAINED EARNINGS
(ASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_RetainedEarnings)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
4 BF, Part 2: Changes in Equity RETAINED EARNINGS
(ASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_RetainedEarnings)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
5 BF, Part 2: Changes in Equity COMMON STOCK
(ASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_CommonStock)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
6 BF, Part 2: Changes in Equity COMMON STOCK
(ASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_CommonStock)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
7 BF, Part 2: Changes in Equity PREFERRED STOCK
(ASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_PreferredStock)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
8 BF, Part 2: Changes in Equity PREFERRED STOCK
(ASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_PreferredStock)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
9 BF, Part 2: Changes in Equity TOTAL
(ASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_Equity)
Pass $Equity_Ending = $Equity_Beginning + (($NetIncomeLoss) - ($DividendsPaid) + ($PreferredStockAndAdditionalPaidInCapitalIssuanceOfPreferredStock) + ($CommonStockAndAdditionalPaidInCapitalIssuanceOfCommonStock) - ($PreferredStockAndAdditionalPaidInCapitalRemovedBuybacksOfPreferredStock) + ($CommonStockOptionsExercised) + ($OtherIncreaseDecreaseInEquity))
10 BF, Part 2: Changes in Equity TOTAL
(ASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_Equity)
Pass $Equity_Ending = $Equity_Beginning + (($NetIncomeLoss) - ($DividendsPaid) + ($PreferredStockAndAdditionalPaidInCapitalIssuanceOfPreferredStock) + ($CommonStockAndAdditionalPaidInCapitalIssuanceOfCommonStock) - ($PreferredStockAndAdditionalPaidInCapitalRemovedBuybacksOfPreferredStock) + ($CommonStockOptionsExercised) + ($OtherIncreaseDecreaseInEquity))

Roll Forward Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Additional Paid in Capital, Ending Balance [Roll Forward]
Additional Paid in Capital, Beginning Balance 1,000,000  + 1,000,000  1,000,000  CR INF
Additional Paid in Capital, Added from Issuance of Preferred Stock + CR INF
Additional Paid in Capital, Added from Issuance of Common Stock 1,000,000  + 1,000,000  1,000,000  CR INF
Additional Paid in Capital, Removed from Buybacks of Preferred Stock (1,000,000) - 1,000,000  1,000,000  DR INF
Other Increase (Decrease) in Additional Paid in Capital 1,000,000  + 1,000,000  1,000,000  CR INF
Additional Paid in Capital, Ending Balance 2,000,000  + 2,000,000  2,000,000  CR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Additional Paid in Capital, Ending Balance [Roll Forward]
Additional Paid in Capital, Beginning Balance + CR INF
Additional Paid in Capital, Added from Issuance of Preferred Stock + CR INF
Additional Paid in Capital, Added from Issuance of Common Stock 1,000,000  + 1,000,000  1,000,000  CR INF
Additional Paid in Capital, Removed from Buybacks of Preferred Stock (1,000,000) - 1,000,000  1,000,000  DR INF
Other Increase (Decrease) in Additional Paid in Capital 1,000,000  + 1,000,000  1,000,000  CR INF
Additional Paid in Capital, Ending Balance 1,000,000  + 1,000,000  1,000,000  CR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Common Stock, Ending Balance [Roll Forward]
Common Stock, Beginning Balance 1,000,000  + 1,000,000  1,000,000  CR INF
Common Stock, Issued 1,000,000  + 1,000,000  1,000,000  CR INF
Common Stock, Options Exercised 1,000,000  + 1,000,000  1,000,000  CR INF
Other Increase (Decrease) in Common Stock (2,000,000) + (2,000,000) (2,000,000) CR INF
Common Stock, Ending Balance 1,000,000  + 1,000,000  1,000,000  CR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Common Stock, Ending Balance [Roll Forward]
Common Stock, Beginning Balance 1,000,000  + 1,000,000  1,000,000  CR INF
Common Stock, Issued 1,000,000  + 1,000,000  1,000,000  CR INF
Common Stock, Options Exercised 1,000,000  + 1,000,000  1,000,000  CR INF
Other Increase (Decrease) in Common Stock (2,000,000) + (2,000,000) (2,000,000) CR INF
Common Stock, Ending Balance 1,000,000  + 1,000,000  1,000,000  CR INF OK
 
Reporting Entity 708b6438889c9c46e65e (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 4,000,000  + 4,000,000  4,000,000  CR INF
Net Income (Loss) 500,000  + 500,000  500,000  CR INF
Dividends Paid (1,000,000) - 1,000,000  1,000,000  DR INF
Preferred Stock and Additional Paid in Capital, Issuance of Preferred Stock 1,000,000  + 1,000,000  1,000,000  CR INF
Common Stock and Additional Paid in Capital, Issuance of Common Stock 2,000,000  + 2,000,000  2,000,000  CR INF
Preferred Stock and Additional Paid in Capital Removed, Buybacks of Preferred Stock (2,000,000) - 2,000,000  2,000,000  DR INF
Common Stock, Options Exercised 1,000,000  + 1,000,000  1,000,000  CR INF
Other Increase (Decrease) in Equity 500,000  + 500,000  500,000  CR INF
Equity, Ending Balance 6,000,000  + 6,000,000  6,000,000  CR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Equity, Ending Balance [Roll Forward]
Equity, Beginning Balance 1,000,000  + 1,000,000  1,000,000  CR INF
Net Income (Loss) (4,000,000) + (4,000,000) (4,000,000) CR INF
Dividends Paid (1,000,000) - 1,000,000  1,000,000  DR INF
Preferred Stock and Additional Paid in Capital, Issuance of Preferred Stock 1,000,000  + 1,000,000  1,000,000  CR INF
Common Stock and Additional Paid in Capital, Issuance of Common Stock 2,000,000  + 2,000,000  2,000,000  CR INF
Preferred Stock and Additional Paid in Capital Removed, Buybacks of Preferred Stock (2,000,000) - 2,000,000  2,000,000  DR INF
Common Stock, Options Exercised 1,000,000  + 1,000,000  1,000,000  CR INF
Other Increase (Decrease) in Equity 6,000,000  + 6,000,000  6,000,000  CR INF
Equity, Ending Balance 4,000,000  + 4,000,000  4,000,000  CR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Preferred Stock, Ending Balance [Roll Forward]
Preferred Stock, Beginning Balance 1,000,000  + 1,000,000  1,000,000  CR INF
Preferred Stock, Issued 1,000,000  + 1,000,000  1,000,000  CR INF
Preferred Stock, Buybacks (1,000,000) - 1,000,000  1,000,000  DR INF
Other Increase (Decrease) in Preferred Stock 1,000,000  + 1,000,000  1,000,000  CR INF
Preferred Stock, Ending Balance 2,000,000  + 2,000,000  2,000,000  CR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Preferred Stock, Ending Balance [Roll Forward]
Preferred Stock, Beginning Balance + CR INF
Preferred Stock, Issued 1,000,000  + 1,000,000  1,000,000  CR INF
Preferred Stock, Buybacks (1,000,000) - 1,000,000  1,000,000  DR INF
Other Increase (Decrease) in Preferred Stock 1,000,000  + 1,000,000  1,000,000  CR INF
Preferred Stock, Ending Balance 1,000,000  + 1,000,000  1,000,000  CR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Retained Earnings (Accumulated Losses), Ending Balance [Roll Forward]
Retained Earnings (Accumulated Losses), Beginning Balance 1,000,000  + 1,000,000  1,000,000  CR INF
Net Income (Loss) 500,000  + 500,000  500,000  CR INF
Dividends Paid (1,000,000) - 1,000,000  1,000,000  DR INF
Other Increase (Decrease) in Retained Earnings (Accumulated Losses) 500,000  + 500,000  500,000  CR INF
Retained Earnings (Accumulated Losses), Ending Balance 1,000,000  + 1,000,000  1,000,000  CR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Retained Earnings (Accumulated Losses), Ending Balance [Roll Forward]
Retained Earnings (Accumulated Losses), Beginning Balance + CR INF
Net Income (Loss) (4,000,000) + (4,000,000) (4,000,000) CR INF
Dividends Paid (1,000,000) - 1,000,000  1,000,000  DR INF
Other Increase (Decrease) in Retained Earnings (Accumulated Losses) 6,000,000  + 6,000,000  6,000,000  CR INF
Retained Earnings (Accumulated Losses), Ending Balance 1,000,000  + 1,000,000  1,000,000  CR INF OK
 

Component: (Network and Table)
Network
FC: Statement: Changes in Equity, Preferred Stock, Shares
(http://www.DEFCompany.com/company/role/level4/StatementOfEquityPreferredSchedule)
Table Statement of Changes in Equity, Preferred Stock by Class [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BF, Part 3: Changes in Equity, Preferred Stock, Shares
(ASSERTION_COMPANY_RollForward_BF-Part-3_PreferredStockShares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
2 BF, Part 3: Changes in Equity, Preferred Stock, Shares
(ASSERTION_COMPANY_RollForward_BF-Part-3_PreferredStockShares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit Shares
Label Rendered Reported Calculated Balance Decimals Message
Preferred Stock Shares, Ending Balance [Roll Forward]
Preferred Stock Shares, Beginning Balance 6,000,000  + 6,000,000  6,000,000  INF
Preferred Stock Shares, Additional Shares Issued 7,000,000  + 7,000,000  7,000,000  INF
Preferred Stock Shares, Buybacks (6,000,000) - 6,000,000  6,000,000  INF
Other Increase (Decrease) in Preferred Stock Shares (1,000,000) + (1,000,000) (1,000,000) INF
Preferred Stock Shares, Ending Balance 6,000,000  + 6,000,000  6,000,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit Shares
Label Rendered Reported Calculated Balance Decimals Message
Preferred Stock Shares, Ending Balance [Roll Forward]
Preferred Stock Shares, Beginning Balance 6,000,000  + 6,000,000  6,000,000  INF
Preferred Stock Shares, Additional Shares Issued 7,000,000  + 7,000,000  7,000,000  INF
Preferred Stock Shares, Buybacks (6,000,000) - 6,000,000  6,000,000  INF
Other Increase (Decrease) in Preferred Stock Shares (1,000,000) + (1,000,000) (1,000,000) INF
Preferred Stock Shares, Ending Balance 6,000,000  + 6,000,000  6,000,000  INF OK
 

Component: (Network and Table)
Network
FD: Statement: Changes in Equity, Common Stock, Shares
(http://www.DEFCompany.com/company/role/level4/StatementOfEquityCommonSchedule)
Table Statement of Changes in Equity, Common Stock by Class [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_COMPANY_RollForward_BF-Part-4_CommonStockShares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
2 BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_COMPANY_RollForward_BF-Part-4_CommonStockShares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
3 BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_COMPANY_RollForward_BF-Part-4_CommonStockShares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
4 BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_COMPANY_RollForward_BF-Part-4_CommonStockShares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit Shares
Label Rendered Reported Calculated Balance Decimals Message
Common Stock Shares, Ending Balance [Roll Forward]
Common Stock Shares, Beginning Balance 3,000,000  + 3,000,000  3,000,000  INF
Common Stock Shares, Additional Shares Issued 2,500  + 2,500  2,500  INF
Common Stock Shares, Options Exercised 3,000  + 3,000  3,000  INF
Other Increase (Decrease) in Common Stock Shares (5,500) + (5,500) (5,500) INF
Common Stock Shares, Ending Balance 3,000,000  + 3,000,000  3,000,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit Shares
Label Rendered Reported Calculated Balance Decimals Message
Common Stock Shares, Ending Balance [Roll Forward]
Common Stock Shares, Beginning Balance 3,000,000  + 3,000,000  3,000,000  INF
Common Stock Shares, Additional Shares Issued 2,500,000  + 2,500,000  2,500,000  INF
Common Stock Shares, Options Exercised 3,000,000  + 3,000,000  3,000,000  INF
Other Increase (Decrease) in Common Stock Shares (5,500,000) + (5,500,000) (5,500,000) INF
Common Stock Shares, Ending Balance 3,000,000  + 3,000,000  3,000,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit Shares
Label Rendered Reported Calculated Balance Decimals Message
Common Stock Shares, Ending Balance [Roll Forward]
Common Stock Shares, Beginning Balance 3,000,000  + 3,000,000  3,000,000  INF
Common Stock Shares, Additional Shares Issued 2,500,000  + 2,500,000  2,500,000  INF
Common Stock Shares, Options Exercised 3,000,000  + 3,000,000  3,000,000  INF
Other Increase (Decrease) in Common Stock Shares (5,500,000) + (5,500,000) (5,500,000) INF
Common Stock Shares, Ending Balance 3,000,000  + 3,000,000  3,000,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit Shares
Label Rendered Reported Calculated Balance Decimals Message
Common Stock Shares, Ending Balance [Roll Forward]
Common Stock Shares, Beginning Balance 3,000,000  + 3,000,000  3,000,000  INF
Common Stock Shares, Additional Shares Issued 2,500,000  + 2,500,000  2,500,000  INF
Common Stock Shares, Options Exercised 3,000,000  + 3,000,000  3,000,000  INF
Other Increase (Decrease) in Common Stock Shares (5,500,000) + (5,500,000) (5,500,000) INF
Common Stock Shares, Ending Balance 3,000,000  + 3,000,000  3,000,000  INF OK
 

Component: (Network and Table)
Network
JC: Schedule: Reconciliation of Cash per Balance Sheet with Cash Flow Statement, by Item
(http://www.DEFCompany.com/company/role/level4/ReconciliationOfCashDetailSchedule)
Table Reconciling Item of Cash and Cash Equivalents [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 PB, Part 2: Reconciliation of Cash, Detail FORMULA (NOTE 3: Reconciliation of Cash; Reconciling items foot to sum of reconciling items.)
(ASSERTION_COMPANY_MemberAggregation_PB-Part-2_ReconciliationOfCashAndCashEquivalentsSchedule)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
2 PB, Part 2: Reconciliation of Cash, Detail FORMULA (NOTE 3: Reconciliation of Cash; Reconciling items foot to sum of reconciling items.)
(ASSERTION_COMPANY_MemberAggregation_PB-Part-2_ReconciliationOfCashAndCashEquivalentsSchedule)
Pass $VARIABLE_Total = sum($VARIABLE_Each)

Member Aggregation Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Reconciling Items of Cash and Cash Equivalents [Member] [Member Aggregation]
Reconciling Item Type A [Member] (500,000) + (500,000) (500,000) INF
Reconciling Item Type B [Member] (500,000) + (500,000) (500,000) INF
All Reconciling Items of Cash and Cash Equivalents [Member] (1,000,000) + (1,000,000) (1,000,000) INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Reconciling Items of Cash and Cash Equivalents [Member] [Member Aggregation]
Reconciling Item Type A [Member] 500,000  + 500,000  500,000  INF
Reconciling Item Type B [Member] (500,000) + (500,000) (500,000) INF
All Reconciling Items of Cash and Cash Equivalents [Member] + INF OK
 

Component: (Network and Table)
Network
KB: Schedule: Property, Plant and Equipment, Net, Roll Forward (Represented as Line Items/Concepts)
(http://www.DEFCompany.com/company/role/level4/PropertyPlantAndEquipmentMovementsSchedule)
Table Property, Plant and Equipment Roll Forward [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) LAND
(ASSERTION_COMPANY_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Land)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
2 KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) LAND
(ASSERTION_COMPANY_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Land)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
3 KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) BUILDINGS
(ASSERTION_COMPANY_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Buildings)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
4 KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) BUILDINGS
(ASSERTION_COMPANY_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Buildings)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
5 KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHER
(ASSERTION_COMPANY_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Other)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
6 KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHER
(ASSERTION_COMPANY_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Other)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
7 KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) FURNITURE AND FIXTURES
(ASSERTION_COMPANY_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_FurnitureAndFixtures)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
8 KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) FURNITURE AND FIXTURES
(ASSERTION_COMPANY_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_FurnitureAndFixtures)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Buildings, Net, Ending Balance [Roll Forward]
Buildings, Net, Beginning Balance 1,000,000  + 1,000,000  1,000,000  DR INF
Buildings, Net, Additions 1,000,000  + 1,000,000  1,000,000  DR INF
Buildings, Net, Disposals (1,000,000) - 1,000,000  1,000,000  CR INF
Buildings, Net, Translation Difference + DR INF
Other Increase (Decrease) in Buildings, Net + DR INF
Buildings, Net, Ending Balance 1,000,000  + 1,000,000  1,000,000  DR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Buildings, Net, Ending Balance [Roll Forward]
Buildings, Net, Beginning Balance 1,000,000  + 1,000,000  1,000,000  DR INF
Buildings, Net, Additions 1,000,000  + 1,000,000  1,000,000  DR INF
Buildings, Net, Disposals (1,000,000) - 1,000,000  1,000,000  CR INF
Buildings, Net, Translation Difference + DR INF
Other Increase (Decrease) in Buildings, Net + DR INF
Buildings, Net, Ending Balance 1,000,000  + 1,000,000  1,000,000  DR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Furniture and Fixtures, Net, Ending Balance [Roll Forward]
Furniture and Fixtures, Net, Beginning Balance 1,000,000  + 1,000,000  1,000,000  DR INF
Furniture and Fixtures, Net, Additions 1,000,000  + 1,000,000  1,000,000  DR INF
Furniture and Fixtures, Net, Disposals (1,000,000) - 1,000,000  1,000,000  CR INF
Furniture and Fixtures, Net, Translation Difference + DR INF
Other Increase (Decrease) in Furniture and Fixtures, Net + DR INF
Furniture and Fixtures, Net, Ending Balance 1,000,000  + 1,000,000  1,000,000  DR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Furniture and Fixtures, Net, Ending Balance [Roll Forward]
Furniture and Fixtures, Net, Beginning Balance 1,000,000  + 1,000,000  1,000,000  DR INF
Furniture and Fixtures, Net, Additions 1,000,000  + 1,000,000  1,000,000  DR INF
Furniture and Fixtures, Net, Disposals (1,000,000) - 1,000,000  1,000,000  CR INF
Furniture and Fixtures, Net, Translation Difference + DR INF
Other Increase (Decrease) in Furniture and Fixtures, Net + DR INF
Furniture and Fixtures, Net, Ending Balance 1,000,000  + 1,000,000  1,000,000  DR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Land, Ending Balance [Roll Forward]
Land, Beginning Balance 1,000,000  + 1,000,000  1,000,000  DR INF
Land, Additions 1,000,000  + 1,000,000  1,000,000  DR INF
Land, Disposals (1,000,000) - 1,000,000  1,000,000  CR INF
Land, Translation Difference + DR INF
Other Increase (Decrease) in Land + DR INF
Land, Ending Balance 1,000,000  + 1,000,000  1,000,000  DR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Land, Ending Balance [Roll Forward]
Land, Beginning Balance 1,000,000  + 1,000,000  1,000,000  DR INF
Land, Additions 1,000,000  + 1,000,000  1,000,000  DR INF
Land, Disposals (1,000,000) - 1,000,000  1,000,000  CR INF
Land, Translation Difference + DR INF
Other Increase (Decrease) in Land + DR INF
Land, Ending Balance 1,000,000  + 1,000,000  1,000,000  DR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Other Property, Plant, and Equipment, Net, Ending Balance [Roll Forward]
Other Property, Plant, and Equipment, Net, Beginning Balance 1,000,000  + 1,000,000  1,000,000  DR INF
Other Property, Plant, and Equipment, Net, Additions 1,000,000  + 1,000,000  1,000,000  DR INF
Other Property, Plant, and Equipment, Net, Disposals (1,000,000) - 1,000,000  1,000,000  CR INF
Other Property, Plant, and Equipment, Net, Translation Difference + DR INF
Other Increase (Decrease) in Other Property, Plant, and Equipment, Net + DR INF
Other Property, Plant, and Equipment, Net, Ending Balance 1,000,000  + 1,000,000  1,000,000  DR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Other Property, Plant, and Equipment, Net, Ending Balance [Roll Forward]
Other Property, Plant, and Equipment, Net, Beginning Balance 1,000,000  + 1,000,000  1,000,000  DR INF
Other Property, Plant, and Equipment, Net, Additions 1,000,000  + 1,000,000  1,000,000  DR INF
Other Property, Plant, and Equipment, Net, Disposals (1,000,000) - 1,000,000  1,000,000  CR INF
Other Property, Plant, and Equipment, Net, Translation Difference + DR INF
Other Increase (Decrease) in Other Property, Plant, and Equipment, Net + DR INF
Other Property, Plant, and Equipment, Net, Ending Balance 1,000,000  + 1,000,000  1,000,000  DR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net, Ending Balance [Roll Forward]
Property, Plant and Equipment, Net, Beginning Balance 4,000,000  + 4,000,000  4,000,000  DR INF
Property, Plant and Equipment, Net, Additions 4,000,000  + 4,000,000  4,000,000  DR INF
Property, Plant and Equipment, Net, Disposals (4,000,000) - 4,000,000  4,000,000  CR INF
Property, Plant and Equipment, Net, Translation Difference + DR INF
Other Increase (Decrease) in Property, Plant and Equipment, Net + DR INF
Property, Plant and Equipment, Net, Ending Balance 4,000,000  + 4,000,000  4,000,000  DR INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net, Ending Balance [Roll Forward]
Property, Plant and Equipment, Net, Beginning Balance 4,000,000  + 4,000,000  4,000,000  DR INF
Property, Plant and Equipment, Net, Additions 4,000,000  + 4,000,000  4,000,000  DR INF
Property, Plant and Equipment, Net, Disposals (4,000,000) - 4,000,000  4,000,000  CR INF
Property, Plant and Equipment, Net, Translation Difference + DR INF
Other Increase (Decrease) in Property, Plant and Equipment, Net + DR INF
Property, Plant and Equipment, Net, Ending Balance 4,000,000  + 4,000,000  4,000,000  DR INF OK
 

Component: (Network and Table)
Network
KD: Schedule: Property, Plant and Equipment, Net, by Component (Represented as Axis/Members)
(http://www.DEFCompany.com/company/role/level4/PropertyPlantAndEquipmentAxisDetails)
Table Property, Plant and Equipment, Net, by Component, Class as Axis [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 KF, Part 2: Property, Plant and Equipment Roll Forward (Axis/Member approach)
(ASSERTION_COMPANY_RollForward_KF_Part2PropertyPlantAndEquipmentRollForward_Total)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
2 KF, Part 2: Property, Plant and Equipment Roll Forward (Axis/Member approach)
(ASSERTION_COMPANY_RollForward_KF_Part2PropertyPlantAndEquipmentRollForward_Total)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
3 Details of property, plant, and equipment foots.
(ASSERTION_COMPANY_MemberAggregation_KF-Part-2_PropertyPlantAndEquipmentNet)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
4 Details of property, plant, and equipment foots.
(ASSERTION_COMPANY_MemberAggregation_KF-Part-2_PropertyPlantAndEquipmentNet)
Pass $VARIABLE_Total = sum($VARIABLE_Each)

Member Aggregation Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, All Major Classes [Member] [Member Aggregation]
Land [Member] 1,000,000  + 1,000,000  1,000,000  INF
Buildings [Member] 1,000,000  + 1,000,000  1,000,000  INF
Furniture and Fixtures [Member] 1,000,000  + 1,000,000  1,000,000  INF
Other Property, Plant and Equipment [Member] 1,000,000  + 1,000,000  1,000,000  INF
Property, Plant and Equipment, All Major Classes [Member] 4,000,000  + 4,000,000  4,000,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, All Major Classes [Member] [Member Aggregation]
Land [Member] 1,000,000  + 1,000,000  1,000,000  INF
Buildings [Member] 1,000,000  + 1,000,000  1,000,000  INF
Furniture and Fixtures [Member] 1,000,000  + 1,000,000  1,000,000  INF
Other Property, Plant and Equipment [Member] 1,000,000  + 1,000,000  1,000,000  INF
Property, Plant and Equipment, All Major Classes [Member] 4,000,000  + 4,000,000  4,000,000  INF OK
 

Component: (Network and Table)
Network
KE: Schedule: Property, Plant and Equipment, Leasehold Land and Buildings
(http://www.DEFCompany.com/company/role/level4/LeaseholdLandAndBuildingsSchedule)
Table Leasehold Land and Building [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 KF, Part 3: Property, Plant and Equipment, Leasehold Land and Buildings FORMULA (NOTE 7: Amount foots on land Disclosure of Leaseholds schedule.)
(ASSERTION_COMPANY_MemberAggregation_KF-Part-3_LeaseholdLandAndBuildingsSchedule_Amount)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
2 KF, Part 3: Property, Plant and Equipment, Leasehold Land and Buildings FORMULA (NOTE 7: Amount foots on land Disclosure of Leaseholds schedule.)
(ASSERTION_COMPANY_MemberAggregation_KF-Part-3_LeaseholdLandAndBuildingsSchedule_Amount)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
3 KF, Part 3: Property, Plant and Equipment, Leasehold Land and Buildings FORMULA (NOTE 7: Land Area foots on land Disclosure of Leaseholds schedule.)
(ASSERTION_COMPANY_MemberAggregation_KF-Part-3_LeaseholdLandAndBuildingsSchedule_Area)
Pass $VARIABLE_Total = sum($VARIABLE_Each)

Member Aggregation Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit Pure
Label Rendered Reported Calculated Balance Decimals Message
All Leasehold Identifiers [Member] [Member Aggregation]
Leasehold A [Member] 1,000  + 1,000  1,000  INF
Leasehold B [Member] 100,000  + 100,000  100,000  INF
All Leasehold Identifiers [Member] 101,000  + 101,000  101,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Leasehold Identifiers [Member] [Member Aggregation]
Leasehold A [Member] 5,000,000  + 5,000,000  5,000,000  INF
Leasehold B [Member] 50,000,000  + 50,000,000  50,000,000  INF
All Leasehold Identifiers [Member] 55,000,000  + 55,000,000  55,000,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Leasehold Identifiers [Member] [Member Aggregation]
Leasehold A [Member] 4,000,000  + 4,000,000  4,000,000  INF
Leasehold B [Member] 40,000,000  + 40,000,000  40,000,000  INF
All Leasehold Identifiers [Member] 44,000,000  + 44,000,000  44,000,000  INF OK
 

Component: (Network and Table)
Network
NE: Schedule: Long-Term Debt, by Instrument
(http://www.DEFCompany.com/company/role/level4/DebtInstrumentsSchedule)
Table Long-Term Debt Instrument [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 LB, Part 4: Debt, Instruments FORMULA (NOTE 10: Debt Instruments; Debt instruments schedule ties to Debt Details and to Maturities summary.
(ASSERTION_COMPANY_MemberAggregation_LB-Part-4_DebtInstrumentsSchedule)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
2 LB, Part 4: Debt, Instruments FORMULA (NOTE 10: Debt Instruments; Debt instruments schedule ties to Debt Details and to Maturities summary.
(ASSERTION_COMPANY_MemberAggregation_LB-Part-4_DebtInstrumentsSchedule)
Pass $VARIABLE_Total = sum($VARIABLE_Each)

Member Aggregation Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Debt Instruments [Member] [Member Aggregation]
Debt Instrument A [Member] 500,000  + 500,000  500,000  INF
Debt Instrument B [Member] 500,000  + 500,000  500,000  INF
Debt Instrument C [Member] 500,000  + 500,000  500,000  INF
All Debt Instruments [Member] 1,500,000  + 1,500,000  1,500,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Debt Instruments [Member] [Member Aggregation]
Debt Instrument A [Member] 500,000  + 500,000  500,000  INF
Debt Instrument B [Member] 500,000  + 500,000  500,000  INF
Debt Instrument C [Member] 500,000  + 500,000  500,000  INF
All Debt Instruments [Member] 1,500,000  + 1,500,000  1,500,000  INF OK
 

Component: (Network and Table)
Network
OB: Schedule: Business Segments, by Segment
(http://www.DEFCompany.com/company/role/level4/BusinessSegmentsSchedule)
Table Business Segments [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; External Sales.)
(ASSERTION_COMPANY_MemberAggregation_OB-Part-1_BusinessSegmentsSchedule_ExternalSales)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
2 OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; External Sales.)
(ASSERTION_COMPANY_MemberAggregation_OB-Part-1_BusinessSegmentsSchedule_ExternalSales)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
3 OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; External Sales.)
(ASSERTION_COMPANY_MemberAggregation_OB-Part-1_BusinessSegmentsSchedule_ExternalSales)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
4 OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Revenues, Net.)
(ASSERTION_COMPANY_MemberAggregation_OB-Part-1_BusinessSegmentsSchedule_RevenuesNet)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
5 OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Revenues, Net.)
(ASSERTION_COMPANY_MemberAggregation_OB-Part-1_BusinessSegmentsSchedule_RevenuesNet)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
6 OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Revenues, Net.)
(ASSERTION_COMPANY_MemberAggregation_OB-Part-1_BusinessSegmentsSchedule_RevenuesNet)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
7 OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Intersegmental Sales.)
(ASSERTION_COMPANY_MemberAggregation_OB-Part-1_BusinessSegmentsSchedule_IntersegmentalSales)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
8 OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Intersegmental Sales.)
(ASSERTION_COMPANY_MemberAggregation_OB-Part-1_BusinessSegmentsSchedule_IntersegmentalSales)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
9 OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Intersegmental Sales.)
(ASSERTION_COMPANY_MemberAggregation_OB-Part-1_BusinessSegmentsSchedule_IntersegmentalSales)
Pass $VARIABLE_Total = sum($VARIABLE_Each)

Component: (Network and Table)
Network
OE: Schedule: Director Compensation, by Director
(http://www.DEFCompany.com/company/role/level4/DirectorCompensationSchedule)
Table Director Compensation [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Options per director foots to total for all directors.
(ASSERTION_COMPANY_MemberAggregation_OC-Part-3_DirectorCompensationSchedule_Options)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
2 LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Director Fees per director foots to total Director Fees.
(ASSERTION_COMPANY_MemberAggregation_OC-Part-3_DirectorCompensationSchedule_DirectorFees)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
3 LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Salary per director foots to total salaries.
(ASSERTION_COMPANY_MemberAggregation_OC-Part-3_DirectorCompensationSchedule_Salary)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
4 LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Total Salaries, Bonuses and Director Fees per director foots to total for all directors.
(ASSERTION_COMPANY_MemberAggregation_OC-Part-3_DirectorCompensationSchedule_TotalSalariesBonusesDirectorFees)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
5 LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Bonuses per director foots to total bonuses.
(ASSERTION_COMPANY_MemberAggregation_OC-Part-3_DirectorCompensationSchedule_Bonuses)
Pass $VARIABLE_Total = sum($VARIABLE_Each)

Member Aggregation Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Directors [Member] [Member Aggregation]
Director 1 [Member] 1,000,000  + 1,000,000  1,000,000  INF
Director 2 [Member] 1,000,000  + 1,000,000  1,000,000  INF
All Directors [Member] 2,000,000  + 2,000,000  2,000,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Directors [Member] [Member Aggregation]
Director 1 [Member] 1,000,000  + 1,000,000  1,000,000  INF
Director 2 [Member] 1,000,000  + 1,000,000  1,000,000  INF
All Directors [Member] 2,000,000  + 2,000,000  2,000,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Directors [Member] [Member Aggregation]
Director 1 [Member] 1,000,000  + 1,000,000  1,000,000  INF
Director 2 [Member] 1,000,000  + 1,000,000  1,000,000  INF
All Directors [Member] 2,000,000  + 2,000,000  2,000,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Directors [Member] [Member Aggregation]
Director 1 [Member] 3,000,000  + 3,000,000  3,000,000  INF
Director 2 [Member] 3,000,000  + 3,000,000  3,000,000  INF
All Directors [Member] 6,000,000  + 6,000,000  6,000,000  INF OK
 
Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Directors [Member] [Member Aggregation]
Director 1 [Member] 1,000,000  + 1,000,000  1,000,000  INF
Director 2 [Member] 1,000,000  + 1,000,000  1,000,000  INF
All Directors [Member] 2,000,000  + 2,000,000  2,000,000  INF OK
 

Component: (Network and Table)
Network
OF: Schedule: Share Ownership Plans, by Plan
(http://www.DEFCompany.com/company/role/level4/ShareOwnershipPlansSchedule)
Table Share Ownership Plan [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 OC, Part 4: Share Ownership Plans FORMULA (NOTE 18, Awards: Roll Forward of Outstanding share awards reconciles)
(ASSERTION_COMPANY_RollForward_OC-Part-4_ShareOwnershipPlansSchedule)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 - $VARIABLE_Change3 - $VARIABLE_Change4 = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit Shares
Label Rendered Reported Calculated Balance Decimals Message
Share Ownership Plan, Share Options Outstanding, Ending Balance [Roll Forward]
Share Ownership Plan, Share Options Outstanding, Beginning Balance 5,000,000  + 5,000,000  5,000,000  INF
Share Ownership Plan, Share Options Granted 4,000,000  + 4,000,000  4,000,000  INF
Share Ownership Plan, Share Options Forfeited (1,000,000) - 1,000,000  1,000,000  INF
Share Ownership Plan, Share Options Exercised (1,000,000) - 1,000,000  1,000,000  INF
Share Ownership Plan, Share Options Expired (1,000,000) - 1,000,000  1,000,000  INF
Share Ownership Plan, Share Options Outstanding, Ending Balance 6,000,000  + 6,000,000  6,000,000  INF OK
 

Component: (Network and Table)
Network
OJ: Schedule: Investments, by Instrument
(http://www.DEFCompany.com/company/role/level4/PortfolioOfInvestmentsSchedule)
Table Investment [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 PC Part 2: Investment portfolio summary ties to total on balance sheet.
(ASSERTION_COMPANY_Equality_PC-Part-2-InvestmentsDetailTiesToBalanceSheet)
Pass 500000 = $VARIABLE_Each_InvestmentOne + $VARIABLE_Each_InvestmentTwo
2 PC Part 2: Investment portfolio summary ties to total on balance sheet.
(ASSERTION_COMPANY_Equality_PC-Part-2-InvestmentsDetailTiesToBalanceSheet)
Pass 500000 = $VARIABLE_Each_InvestmentOne + $VARIABLE_Each_InvestmentTwo

Component: (Network and Table)
Network
OK: Schedule: Sales Analysis, by Customer
(http://www.DEFCompany.com/company/role/level4/SalesAnanysisSchedule)
Table Sales Analysis, by Customer [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 PC Part 3: Sales Analysis foots (Sum of each customer Revenues, Net = total Revenues, Net)
(ASSERTION_COMPANY_MemberAggregation_PC-Part-3-SalesAnalysisFoots)
Pass $VARIABLE_Total_Customer = sum($VARIABLE_Each_Customer)

Member Aggregation Computations

Reporting Entity 708b6438889c9c46e65e (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Customers [Member] [Member Aggregation]
Customer A [Member] 2,000,000  + 2,000,000  2,000,000  INF
Customer B [Member] 1,000,000  + 1,000,000  1,000,000  INF
Customer C [Member] 1,000,000  + 1,000,000  1,000,000  INF
All Customers [Member] 4,000,000  + 4,000,000  4,000,000  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 GrossProfitLoss = RevenuesNet - CostOfSales
(FAC_IS1_GrossProfitFoots)
Pass $GrossProfitLoss = ($RevenuesNet - $CostOfSales)
2 GrossProfitLoss = RevenuesNet - CostOfSales
(FAC_IS1_GrossProfitFoots)
Pass $GrossProfitLoss = ($RevenuesNet - $CostOfSales)
3 GrossProfitLoss = RevenuesNet - CostOfSales
(FAC_IS1_GrossProfitFoots)
Pass $GrossProfitLoss = ($RevenuesNet - $CostOfSales)
4 GrossProfitLoss = RevenuesNet - CostOfSales
(FAC_IS1_GrossProfitFoots)
Pass $GrossProfitLoss = ($RevenuesNet - $CostOfSales)
5 BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_xasb_Equality_BA-Part-1_BalanceSheetFoots)
Pass $VARIABLE_A = $VARIABLE_B
6 BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_xasb_Equality_BA-Part-1_BalanceSheetFoots)
Pass $VARIABLE_A = $VARIABLE_B
7 IncomeLossFromContinuingOperationsBeforeIncomeTaxes = OperatingIncomeLoss - NonoperatingIncomeLoss
(FAC_IS3_IncomeLossFromContinuingOperationsBeforeTaxFoots)
Pass $IncomeLossFromContinuingOperationsBeforeIncomeTaxes = ($OperatingIncomeLoss + $NonoperatingIncomeLoss)
8 IncomeLossFromContinuingOperationsBeforeIncomeTaxes = OperatingIncomeLoss - NonoperatingIncomeLoss
(FAC_IS3_IncomeLossFromContinuingOperationsBeforeTaxFoots)
Pass $IncomeLossFromContinuingOperationsBeforeIncomeTaxes = ($OperatingIncomeLoss + $NonoperatingIncomeLoss)
9 IncomeLossFromContinuingOperations = IncomeLossFromContinuingOperationsBeforeIncomeTaxes - IncomeTaxExpenseBenefit
(FAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots)
Pass $IncomeLossFromContinuingOperations = ($IncomeLossFromContinuingOperationsBeforeIncomeTaxes - $IncomeTaxExpenseBenefit)
10 IncomeLossFromContinuingOperations = IncomeLossFromContinuingOperationsBeforeIncomeTaxes - IncomeTaxExpenseBenefit
(FAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots)
Pass $IncomeLossFromContinuingOperations = ($IncomeLossFromContinuingOperationsBeforeIncomeTaxes - $IncomeTaxExpenseBenefit)
11 NetIncomeLoss = IncomeLossFromContinuingOperations - IncomeLossFromDiscontinuedOperationsNet
(FAC_IS5_NetIncomeLossFootsFoots)
Pass $NetIncomeLoss = ($IncomeLossFromContinuingOperations + $IncomeLossFromDiscontinuedOperationsNet)
12 NetIncomeLoss = IncomeLossFromContinuingOperations - IncomeLossFromDiscontinuedOperationsNet
(FAC_IS5_NetIncomeLossFootsFoots)
Pass $NetIncomeLoss = ($IncomeLossFromContinuingOperations + $IncomeLossFromDiscontinuedOperationsNet)
13 LiabilitiesAndEquity = Liabilities + Equity
(FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity)
Pass $LiabilitiesAndEquity = $Liabilities + $Equity
14 LiabilitiesAndEquity = Liabilities + Equity
(FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity)
Pass $LiabilitiesAndEquity = $Liabilities + $Equity
15 OperatingIncomeLoss = GrossProfitLoss - OperatingExpenses + OtherOperatingIncome
(FAC_IS2_OperatingIncomeLossFoots)
Pass $OperatingIncomeLoss = ($GrossProfitLoss - $OperatingExpenses + $OtherOperatingIncome)
16 OperatingIncomeLoss = GrossProfitLoss - OperatingExpenses + OtherOperatingIncome
(FAC_IS2_OperatingIncomeLossFoots)
Pass $OperatingIncomeLoss = ($GrossProfitLoss - $OperatingExpenses + $OtherOperatingIncome)
17 CashFlowNet = CashFlowProvidedByUsedInOperatingActivitiesNet + CashFlowsProvidedByUsedInInvestingActivitiesNet + CashFlowsProvidedByUsedInFinancingActivitiesNet
(FAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing)
Pass $CashFlowNet = $CashFlowProvidedByUsedInOperatingActivitiesNet + $CashFlowsProvidedByUsedInInvestingActivitiesNet + $CashFlowsProvidedByUsedInFinancingActivitiesNet
18 CashFlowNet = CashFlowProvidedByUsedInOperatingActivitiesNet + CashFlowsProvidedByUsedInInvestingActivitiesNet + CashFlowsProvidedByUsedInFinancingActivitiesNet
(FAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing)
Pass $CashFlowNet = $CashFlowProvidedByUsedInOperatingActivitiesNet + $CashFlowsProvidedByUsedInInvestingActivitiesNet + $CashFlowsProvidedByUsedInFinancingActivitiesNet
19 Liabilities = Current Liabilities + Noncurrent Liabilities
(FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities)
Pass $Liabilities = $LiabilitiesCurrent + $LiabilitiesNoncurrent
20 Liabilities = Current Liabilities + Noncurrent Liabilities
(FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities)
Pass $Liabilities = $LiabilitiesCurrent + $LiabilitiesNoncurrent
21 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(FAC_xasb_Complex_IncomeStatement)
Pass $NetIncomeLoss = ($RevenuesGross - $ReturnsAndAllowances - $CostOfSales - $OperatingExpenses + $OtherOperatingIncome - $InterestExpenseIncome - $OtherNonoperatingExpensesIncome - $IncomeTaxExpenseBenefit + $IncomeLossFromDiscontinuedOperationsNet)
22 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(FAC_xasb_Complex_IncomeStatement)
Pass $NetIncomeLoss = ($RevenuesGross - $ReturnsAndAllowances - $CostOfSales - $OperatingExpenses + $OtherOperatingIncome - $InterestExpenseIncome - $OtherNonoperatingExpensesIncome - $IncomeTaxExpenseBenefit + $IncomeLossFromDiscontinuedOperationsNet)
23 Assets = Current assets + Noncurrent assets
(FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets)
Pass $Assets = $AssetsCurrent + $AssetsNoncurrent
24 Assets = Current assets + Noncurrent assets
(FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets)
Pass $Assets = $AssetsCurrent + $AssetsNoncurrent
25 Assets = Liabilities and Equity
(FAC_BS1_BalanceSheetBalances)
Pass $Assets = $LiabilitiesAndEquity
26 Assets = Liabilities and Equity
(FAC_BS1_BalanceSheetBalances)
Pass $Assets = $LiabilitiesAndEquity