Combined Report for Network/Table

Rendering

Component: (Network and Table)
Network
1211 - Statement - Statement of Financial Performance, by Function
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
TableStatement of Financial Performance, by Function [Table]
Slicers (applies to each fact value in each table cell)
Statement of Financial Performance, by Function [Line Items]Period [Axis]
2020-01-01 - 2020-12-31
2019-01-01 - 2019-12-31
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Model Structure

Component: (Network and Table)
Network
1211 - Statement - Statement of Financial Performance, by Function
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
Table Statement of Financial Performance, by Function [Table]
# Label Report Element Class Period Type Balance Name
1
Statement of Financial Performance, by Function [Table]
[Table] ipsas:StatementOfFinancialPerformanceByFunctionTable
2
Legal Entity [Axis]
[Axis] frm:LegalEntityAxis
3
Consolidated Entity [Member]
[Member] frm:ConsolidatedEntityMember
4
Report Date [Axis]
[Axis] frm:ReportDateAxis
5
Reported as of March 18, 2020 [Member]
[Member] company:ReportedAsOfMarch182020Member
6
Reporting Scenario [Axis]
[Axis] frm:ReportingScenarioAxis
7
Actual [Member]
[Member] frm:ActualMember
8
Statement of Financial Performance, by Function [Line Items]
[Line Items] ipsas:StatementOfFinancialPerformanceByFunctionLineItems
9
Surplus (Deficit) [Roll Up]
[Abstract] ipsas:SurplusDeficitRollUp
10
Surplus (Deficit) from Continuing Operations [Roll Up]
[Abstract] ipsas:SurplusDeficitFromContinuingOperationsRollUp
11
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
[Abstract] ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesAndJointVenturesRollUp
12
Revenue [Roll Up]
[Abstract] ipsas:RevenueRollUp
13
Taxes
[Concept] Monetary For Period Credit ipsas:Taxes
14
Fees, Fines, Penalties, and Licenses
[Concept] Monetary For Period Credit ipsas:FeesFinesPenaltiesAndLicenses
15
Revenue from Exchange Transactions
[Concept] Monetary For Period Credit ipsas:RevenueFromExchangeTransactions
16
Revenue
[Concept] Monetary For Period Credit ipsas:Revenue
17
Expenses [Roll Up]
[Abstract] ipsas:ExpensesRollUp
18
General Public Services
[Concept] Monetary For Period Debit ipsas:GeneralPublicServices
19
Defense
[Concept] Monetary For Period Debit ipsas:Defense
20
Economic Affairs
[Concept] Monetary For Period Debit ipsas:EconomicAffairs
21
Finance Costs
[Concept] Monetary For Period Debit ipsas:FinanceCosts
22
Expenses
[Concept] Monetary For Period Debit ipsas:Expenses
23
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures
[Concept] Monetary For Period Credit ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures
24
Share of Surplus (Deficit) of Equity Method Associates and Joint Ventures
[Concept] Monetary For Period Debit ipsas:ShareSurplusDeficitEquityMethodAssociatesJointVentures
25
Surplus (Deficit) from Continuing Operations
[Concept] Monetary For Period Credit ipsas:SurplusDeficitFromContinuingOperations
26
Gain (Loss) from Discontinued Operations
[Concept] Monetary For Period Credit ipsas:GainLossFromDiscontinuedOperations
27
Surplus (Deficit)
[Concept] Monetary For Period Credit ipsas:SurplusDeficit

Fact Table

Component: (Network and Table)
Network
1211 - Statement - Statement of Financial Performance, by Function
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
TableStatement of Financial Performance, by Function [Table]
#Reporting Entity [Axis]Period [Axis]Legal Entity [Axis]Report Date [Axis]Reporting Scenario [Axis]ConceptFact ValueUnitRoundingParenthetical Explanations
11234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Taxes6000USDINF
21234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Taxes5000USDINF
31234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Fees, Fines, Penalties, and Licenses1000USDINF
41234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Fees, Fines, Penalties, and Licenses1000USDINF
51234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Revenue from Exchange Transactions1000USDINF
61234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Revenue from Exchange Transactions1000USDINF
71234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Revenue7000USDINF
81234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Revenue8000USDINF
91234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]General Public Services3000USDINF
101234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]General Public Services8000USDINF
111234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Defense1000USDINF
121234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Defense1000USDINF
131234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Finance Costs1000USDINF
141234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Finance Costs1000USDINF
151234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Economic Affairs1000USDINF
161234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Economic Affairs1000USDINF
171234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Expenses6000USDINF
181234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Expenses11000USDINF
191234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Surplus (Deficit) from Continuing Operations-4000USDINF
201234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Surplus (Deficit) from Continuing Operations500USDINF
211234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Share of Surplus (Deficit) of Equity Method Associates and Joint Ventures500USDINF
221234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Share of Surplus (Deficit) of Equity Method Associates and Joint Ventures1000USDINF
231234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures1000USDINF
241234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures-3000USDINF
251234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Gain (Loss) from Discontinued Operations0USDINF
261234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Gain (Loss) from Discontinued Operations0USDINF
271234567890 (http://regulator.gov/id)2020-01-01 - 2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Surplus (Deficit)500USDINF
281234567890 (http://regulator.gov/id)2019-01-01 - 2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Surplus (Deficit)-4000USDINF

Business Rules

Component: (Network and Table)
Network
1211 - Statement - Statement of Financial Performance, by Function
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
Table Statement of Financial Performance, by Function [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_IPSAS_IncomeStatement)
Pass $SurplusDeficit = (($RevenueTaxes + $RevenueFeesFinesPenalties + $RevenueExchangeTransactions + $IncomeFromDiscontinuedOperations) - ($ExpenseGeneralPublicServices + $ExpenseDefense + $ExpenseEconomicAffairs + $ExpenseFinanceCosts + $SurplusDeficiteEquityMethodInvestments))
2 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(ASSERTION_IPSAS_IncomeStatement)
Pass $SurplusDeficit = (($RevenueTaxes + $RevenueFeesFinesPenalties + $RevenueExchangeTransactions + $IncomeFromDiscontinuedOperations) - ($ExpenseGeneralPublicServices + $ExpenseDefense + $ExpenseEconomicAffairs + $ExpenseFinanceCosts + $SurplusDeficiteEquityMethodInvestments))

XBRL Calculations

Network
1211 - Statement - Statement of Financial Performance, by Function
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
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) from Continuing Operations [Roll Up]
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue [Roll Up]
Taxes 5,000  + 5,000  5,000  CR INF
Fees, Fines, Penalties, and Licenses 1,000  + 1,000  1,000  CR INF
Revenue from Exchange Transactions 1,000  + 1,000  1,000  CR INF
Revenue 7,000  + 7,000  7,000  CR INF OK
 
Expenses [Roll Up]
General Public Services 3,000  + 3,000  3,000  DR INF
Defense 1,000  + 1,000  1,000  DR INF
Economic Affairs 1,000  + 1,000  1,000  DR INF
Finance Costs 1,000  + 1,000  1,000  DR INF
Expenses 6,000  - 6,000  6,000  DR INF OK
 
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures 1,000  + 1,000  1,000  CR INF OK
 
Share of Surplus (Deficit) of Equity Method Associates and Joint Ventures 500  - 500  500  DR INF
Surplus (Deficit) from Continuing Operations 500  + 500  500  CR INF OK
 
Gain (Loss) from Discontinued Operations + CR INF
Surplus (Deficit) 500  500  500  CR INF OK
 
Network
1211 - Statement - Statement of Financial Performance, by Function
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
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) from Continuing Operations [Roll Up]
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue [Roll Up]
Taxes 6,000  + 6,000  6,000  CR INF
Fees, Fines, Penalties, and Licenses 1,000  + 1,000  1,000  CR INF
Revenue from Exchange Transactions 1,000  + 1,000  1,000  CR INF
Revenue 8,000  + 8,000  8,000  CR INF OK
 
Expenses [Roll Up]
General Public Services 8,000  + 8,000  8,000  DR INF
Defense 1,000  + 1,000  1,000  DR INF
Economic Affairs 1,000  + 1,000  1,000  DR INF
Finance Costs 1,000  + 1,000  1,000  DR INF
Expenses 11,000  - 11,000  11,000  DR INF OK
 
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures (3,000) + (3,000) (3,000) CR INF OK
 
Share of Surplus (Deficit) of Equity Method Associates and Joint Ventures 1,000  - 1,000  1,000  DR INF
Surplus (Deficit) from Continuing Operations (4,000) + (4,000) (4,000) CR INF OK
 
Gain (Loss) from Discontinued Operations + CR INF
Surplus (Deficit) (4,000) (4,000) (4,000) CR INF OK
 
Network
1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts
(http://www.ABCCompany.com/company/level4/VarianceAnalysis)
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) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue 7,000  + 7,000  7,000  CR INF
Expenses 6,000  - 6,000  6,000  DR INF
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures 1,000  1,000  1,000  CR INF OK
 
Network
1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts
(http://www.ABCCompany.com/company/level4/VarianceAnalysis)
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) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue 8,000  + 8,000  8,000  CR INF
Expenses 11,000  - 11,000  11,000  DR INF
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures (3,000) (3,000) (3,000) CR INF OK