3/3/2023 6:32:19 PM
| Line | Financial Statement Location | Rule Code | Rule (XBRL Formula XPath 2.0 Format) | Rule (Controlled Natural Language Format) | Commentary |
|---|---|---|---|---|---|
| 1 | BS05 | $NetAssets = ($Assets - $Liabilities) | |||
| 2 | BS26 | $Equity = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests) | |||
| 3 | CF01 | $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities +$EffectOfExchangeRateChanges) | |||
| 4 | IS05 | $ProfitLoss = ($ProfitLossFromContinuingOperationsAfterTax + $ProfitLossFromDiscontinuedOperations) | |||
| 5 | IS06 | $ProfitLossFromContinuingOperationsAfterTax = ($ProfitLossFromContinuingOperationsBeforeTax - $TaxExpenseIncome) | |||
| 6 | IS07 | $ProfitLossFromContinuingOperationsBeforeTax = ($ProfitLossBeforeFinanceCostsOrTaxExpense - $FinanceCostsIncome) | |||
| 7 | IS08 | $ProfitLossBeforeFinanceCostsOrTaxExpense = ($ProfitLossFromOperatingActivities + $NonoperatingIncomeExpense) | |||
| 8 | IS09 | $NonoperatingIncomeExpense = ($IncomeLossFromEquityAccountedEntities + $OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense) | |||
| 9 | IS10 | $ProfitLossFromOperatingActivities = ($OperatingIncomeLoss - $OperatingExpensesExcludingCostsOfRevenue) | |||
| 10 | IS11 | $OperatingIncomeLoss = ($GrossProfitLoss - $OtherOperatingIncome) | |||
| 11 | IS25 | $ProfitLoss = ($ProfitLossAttributableToControllingInterests + $ProfitLossAttributableToNoncontrollingInterests) | |||
| 12 | IS51 | $OperatingIncome = ($Revenue + $OtherOperatingIncome) | |||
| 13 | IS52 | $ProfitLossFromOperatingActivities = ($OperatingIncome - $OperatingExpenses) | |||
| 14 | Balance sheet | BS01 | $Assets = $LiabilitiesAndEquity | ||
| 15 | Balance sheet | BS02 | $Assets = ($CurrentAssets + $NoncurrentAssets) | BS3 = Assets - (CurrentAssets + NoncurrentAssets) |
|
| 16 | Balance sheet | BS03 | $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) | BS4 = Liabilities - (CurrentLiabilities + NoncurrentLiabilities) |
|
| 17 | Balance sheet | BS04 | $LiabilitiesAndEquity = ($Liabilities + $Equity) | ||
| 18 | Income statement | IS01 | $GrossProfitLoss = ($Revenue + $CostsOfRevenue) | ||
| 19 | Income statement | IS03 | $ComprehensiveIncomeLoss = ($ProfitLoss + $OtherComprehensiveIncomeLoss) |