Business Rules

Component: (Network and Table)
Network
1400 - Statement - Changes in Equity
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/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_IPSAS_RollForward_Reserves)
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_IPSAS_RollForward_Reserves)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 - $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
3 BF, Part 2: Changes in Equity AccumulatedSurplusesDeficits
(ASSERTION_IPSAS_RollForward_ChangesInEquity_AccumulatedSurplusesDeficits)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
4 BF, Part 2: Changes in Equity AccumulatedSurplusesDeficits
(ASSERTION_IPSAS_RollForward_ChangesInEquity_AccumulatedSurplusesDeficits)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
5 BF, Part 2: Changes in Equity Noncontrolling Interest
(ASSERTION_IPSAS_RollForward_ChangesInEquity_NoncontrollingInterest)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 = $VARIABLE_BalanceEnd
6 BF, Part 2: Changes in Equity Noncontrolling Interest
(ASSERTION_IPSAS_RollForward_ChangesInEquity_NoncontrollingInterest)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 = $VARIABLE_BalanceEnd
7 BF, Part 2: Changes in Equity COMMON STOCK
(ASSERTION_IPSAS_RollForward_ChangesInEquity_ShareCapital)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
8 BF, Part 2: Changes in Equity COMMON STOCK
(ASSERTION_IPSAS_RollForward_ChangesInEquity_ShareCapital)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
9 BF, Part 2: Changes in Equity TOTAL
(ASSERTION_IPSAS_RollForward_ChangesInEquity_Equity)
Pass $Equity_Ending = $Equity_Beginning + (($SurplusDeficit) - ($DividendsPaid) + ($GainOnPropertyRevaluation) + ($LossOnRevaluationOfInvestments) + ($ShareCapitalContributions) - ($ShareCapitalDistributions) - ($ExchangeDifferencesOnTranslationOfForiegnOperations) + ($OtherIncreaseDecreaseInEquity))
10 BF, Part 2: Changes in Equity TOTAL
(ASSERTION_IPSAS_RollForward_ChangesInEquity_Equity)
Pass $Equity_Ending = $Equity_Beginning + (($SurplusDeficit) - ($DividendsPaid) + ($GainOnPropertyRevaluation) + ($LossOnRevaluationOfInvestments) + ($ShareCapitalContributions) - ($ShareCapitalDistributions) - ($ExchangeDifferencesOnTranslationOfForiegnOperations) + ($OtherIncreaseDecreaseInEquity))

XBRL Calculations

Network
1240 - Statement - Surplus (Deficit) Breakdown by Controlling and Noncontrolling Interest (Parenthetical)
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/SurplusDeficitBreakdown)
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) [Roll Up]
Surplus (Deficit) Attributable to Owners of Controlling Entity 400  + 400  400  CR INF
Surplus (Deficit) Attributable to Noncontrolling Interest 100  + 100  100  CR INF
Surplus (Deficit) 500  500  500  CR INF OK
 
Network
1240 - Statement - Surplus (Deficit) Breakdown by Controlling and Noncontrolling Interest (Parenthetical)
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/SurplusDeficitBreakdown)
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) [Roll Up]
Surplus (Deficit) Attributable to Owners of Controlling Entity (3,000) + (3,000) (3,000) CR INF
Surplus (Deficit) Attributable to Noncontrolling Interest (1,000) + (1,000) (1,000) CR INF
Surplus (Deficit) (4,000) (4,000) (4,000) CR INF OK
 

Roll Forward Computations

Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Accumulated Surpluses (Deficits), Closing Balance [Roll Forward]
Accumulated Surpluses (Deficits), Opening Balance 1,000  + 1,000  1,000  CR INF
Surplus (Deficit) Attributable to Owners of Controlling Entity 400  + 400  400  CR INF
Dividends Paid (1,000) - 1,000  1,000  DR INF
Accumulated Surpluses (Deficits), Other Increase (Decrease) 600  + 600  600  CR INF
Accumulated Surpluses (Deficits), Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Accumulated Surpluses (Deficits), Closing Balance [Roll Forward]
Accumulated Surpluses (Deficits), Opening Balance + CR INF
Surplus (Deficit) Attributable to Owners of Controlling Entity (3,000) + (3,000) (3,000) CR INF
Dividends Paid (1,000) - 1,000  1,000  DR INF
Accumulated Surpluses (Deficits), Other Increase (Decrease) 5,000  + 5,000  5,000  CR INF
Accumulated Surpluses (Deficits), Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Equity, Closing Balance [Roll Forward]
Equity, Opening Balance 4,000  + 4,000  4,000  CR INF
Gain on Property Revaluation 1,000  + 1,000  1,000  CR INF
Loss on Revaluation of Investments + CR INF
Exchange Differences on Translation of Foriegn Operations (1,000) - 1,000  1,000  DR INF
Share Capital, Contributions 2,000  + 2,000  2,000  CR INF
Share Capital, Distributions (1,000) - 1,000  1,000  DR INF
Dividends Paid (1,000) - 1,000  1,000  DR INF
Surplus (Deficit) 500  + 500  500  CR INF
Other Increase (Decrease) in Equity 1,500  + 1,500  1,500  CR INF
Equity, Closing Balance 6,000  + 6,000  6,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Equity, Closing Balance [Roll Forward]
Equity, Opening Balance 1,000  + 1,000  1,000  CR INF
Gain on Property Revaluation 1,000  + 1,000  1,000  CR INF
Loss on Revaluation of Investments + CR INF
Exchange Differences on Translation of Foriegn Operations (1,000) - 1,000  1,000  DR INF
Share Capital, Contributions 3,000  + 3,000  3,000  CR INF
Share Capital, Distributions (2,000) - 2,000  2,000  DR INF
Dividends Paid (1,000) - 1,000  1,000  DR INF
Surplus (Deficit) (4,000) + (4,000) (4,000) CR INF
Other Increase (Decrease) in Equity 7,000  + 7,000  7,000  CR INF
Equity, Closing Balance 4,000  + 4,000  4,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Noncontrolling Interest, Closing Balance [Roll Forward]
Noncontrolling Interest, Opening Balance 1,000  + 1,000  1,000  CR INF
Surplus (Deficit) Attributable to Noncontrolling Interest 100  + 100  100  CR INF
Noncontrolling Interest, Other Increase (Decrease) 900  + 900  900  CR INF
Noncontrolling Interest, Closing Balance 2,000  + 2,000  2,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Noncontrolling Interest, Closing Balance [Roll Forward]
Noncontrolling Interest, Opening Balance + CR INF
Surplus (Deficit) Attributable to Noncontrolling Interest (1,000) + (1,000) (1,000) CR INF
Noncontrolling Interest, Other Increase (Decrease) 2,000  + 2,000  2,000  CR INF
Noncontrolling Interest, Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Reserves, Closing Balance [Roll Forward]
Reserves, Opening Balance 1,000  + 1,000  1,000  CR INF
Gain on Property Revaluation 1,000  + 1,000  1,000  CR INF
Loss on Revaluation of Investments + CR INF
Exchange Differences on Translation of Foriegn Operations (1,000) - 1,000  1,000  DR INF
Reserves, Other Increase (Decrease) 1,000  + 1,000  1,000  CR INF
Reserves, Closing Balance 2,000  + 2,000  2,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Reserves, Closing Balance [Roll Forward]
Reserves, Opening Balance + CR INF
Gain on Property Revaluation 1,000  + 1,000  1,000  CR INF
Loss on Revaluation of Investments + CR INF
Exchange Differences on Translation of Foriegn Operations (1,000) - 1,000  1,000  DR INF
Reserves, Other Increase (Decrease) 1,000  + 1,000  1,000  CR INF
Reserves, Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Share Capital, Closing Balance [Roll Forward]
Share Capital, Opening Balance 1,000  + 1,000  1,000  CR INF
Share Capital, Contributions 2,000  + 2,000  2,000  CR INF
Share Capital, Distributions (1,000) - 1,000  1,000  DR INF
Share Capital, Other Increase (Decrease) (1,000) + (1,000) (1,000) CR INF
Share Capital, Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Share Capital, Closing Balance [Roll Forward]
Share Capital, Opening Balance 1,000  + 1,000  1,000  CR INF
Share Capital, Contributions 3,000  + 3,000  3,000  CR INF
Share Capital, Distributions (2,000) - 2,000  2,000  DR INF
Share Capital, Other Increase (Decrease) (1,000) + (1,000) (1,000) CR INF
Share Capital, Closing Balance 1,000  + 1,000  1,000  CR INF OK