| id |
satisfied |
message |
| Adjustment_ADJ01 (evaluation 1) |
satisfied |
$Restated=0 = ($OrigionallyStated=2000 + $CorrectionOfAnError=-500 +
$MandatoryChangesInAccountingPolicy=-500 + $VoluntaryChangesInAccountingPolicy=-1000)
|
| Arithmetic_BS01 (evaluation 1) |
satisfied |
$TotalAssets=3500 = ($TotalLiabilities=0 + $Equity=3500) |
| Arithmetic_BS01 (evaluation 2) |
satisfied |
$TotalAssets=0 = ($TotalLiabilities=0 + $Equity=0) |
| Arithmetic_BS02 (evaluation 1) |
satisfied |
$TotalAssets=3500 = ($CurrentAssets=500 + $FixedAssets=3000) |
| Arithmetic_BS02 (evaluation 2) |
satisfied |
$TotalAssets=0 = ($CurrentAssets=0 + $FixedAssets=0) |
| Arithmetic_BS03 (evaluation 1) |
satisfied |
$TotalLiabilities=0 = ($Creditors=0 + $ProvisionsForLiabilitiesBalanceSheetSubtotal=0) |
| Arithmetic_BS03 (evaluation 2) |
satisfied |
$TotalLiabilities=0 = ($Creditors=0 + $ProvisionsForLiabilitiesBalanceSheetSubtotal=0) |
| Arithmetic_BS04 (evaluation 1) |
satisfied |
$Equity=3500 = ($ControllingInterest=3000 + $NoncontrollingInterest=500) |
| Arithmetic_BS04 (evaluation 2) |
satisfied |
$Equity=0 = ($ControllingInterest=0 + $NoncontrollingInterest=0) |
| Arithmetic_CF01 (evaluation 1) |
satisfied |
$IncreaseDecreaseInCashCashEquivalentsAfterForeignExchangeDifferencesChangesInConsolidation=3500 = ($NetCashFlowsFromUsedInOperatingActivities=1500
+ $NetCashFlowsFromUsedInFinancingActivities=1000 + $NetCashFlowsFromUsedInInvestingActivities=1000 + $IncreaseDecreaseInCashCashEquivalentsFromForeignExchangeDifferences=0)
|
| Arithmetic_IS01 (evaluation 1) |
satisfied |
$ProfitLoss=3750 = ($TurnoverRevenue=6000 - $CostSales=2000 - $AdministrativeExpenses=250) |
| Arithmetic_IS01 (evaluation 2) |
satisfied |
$ProfitLoss=-750 = ($TurnoverRevenue=1000 - $CostSales=1000 - $AdministrativeExpenses=750) |
| Arithmetic_IS01 (evaluation 3) |
satisfied |
$ProfitLoss=3000 = ($TurnoverRevenue=7000 - $CostSales=3000 - $AdministrativeExpenses=1000) |
| Arithmetic_IS02 (evaluation 1) |
satisfied |
$ProfitLoss=3000 = ($ProfitLossOnOrdinaryActivitiesAfterTax=2000 + $ExtraordinaryProfitLossAfterTax=1000) |
| Arithmetic_IS12 (evaluation 1) |
satisfied |
$ComprehensiveIncomeExpense=3000 = ($ProfitLoss=3000 + $OtherComprehensiveIncomeExpenseNetTax=0) |
| Arithmetic_NA01 (evaluation 1) |
satisfied |
$NetAssetsLiabilities=3500 = ($TotalAssets=3500 - $TotalLiabilities=0) |
| Arithmetic_NA01 (evaluation 2) |
satisfied |
$NetAssetsLiabilities=0 = ($TotalAssets=0 - $TotalLiabilities=0) |
| MemberAggregation_MA1 (evaluation 1) |
satisfied |
$Total=7000 eq sum($Each=[1000 4000 2000 ]) |
| MemberAggregation_PPE1 (evaluation 1) |
satisfied |
$Total=0 eq sum($Each=[-500 -1000 2000 -500 ]) |
| RollForward_CF01 (evaluation 1) |
satisfied |
$TotalAssets_BalanceStart=0 +
$IncreaseDecreaseInCashCashEquivalentsAfterForeignExchangeDifferencesChangesInConsolidation=3500 = $TotalAssets_BalanceEnd=3500
|
| RollForward_SHE01 (evaluation 1) |
satisfied |
$Equity_BalanceStart=0 + $ComprehensiveIncomeExpense=3000 + $IssueEquityInstruments=1000 -
$DividendsPaid=500 = $Equity_BalanceEnd=3500
|
| Variance_VAR01 (evaluation 1) |
satisfied |
$Actual=7000 = ($Budget=6000 + $Variance=1000) |
| Variance_VAR02 (evaluation 1) |
satisfied |
$Actual=3000 = ($Budget=2000 + $Variance=1000) |
| Variance_VAR03 (evaluation 1) |
satisfied |
$Actual=1000 = ($Budget=250 + $Variance=750) |
| Variance_VAR05 (evaluation 1) |
satisfied |
$Actual=3000 = ($Budget=3750 + $Variance=-750) |
| CONSISTENCY_SFAC6_ElementsOfFinancialStatement (evaluation 1) |
satisfied |
0= (($Equity_BalanceStart=0 + ($Revenues=7000 - $Expenses=3000 - $AdministrativeExpenses=1000) +
($InvestmentsByOwners=1000 - $DistributionsToOwners=500)) + ($Liabilities_BalanceEnd=0 - $Assets_BalanceEnd=3500))
|
| CONSISTENCY_AccountingEquation (evaluation 1) |
satisfied |
$Assets=3500 = ($Liabilities=0 + $Equity=3500) |
| CONSISTENCY_AccountingEquation (evaluation 2) |
satisfied |
$Assets=0 = ($Liabilities=0 + $Equity=0) |