Consistency Rules

# RuleCode Rule Network Concept
1 BS01 $Assets = ($Liabilities + $Equity) BalanceSheet proof:Assets
2 BS02 $Assets = ($CurrentAssets + $NoncurrentAssets) BalanceSheet proof:Assets
3 BS03 $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) BalanceSheet proof:Liabilities
4 BS04 $Equity = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests) BalanceSheet proof:Equity
5 CF01 $NetCashFlow = ($NetCashFlowOperatingActivities + $NetCashFlowFinancingActivities + $NetCashFlowInvestingActivities) CashFlow proof:NetCashFlow
6 IS01 $NetIncome = ($Revenues - $Expenses + $Gains - $Losses) ComprehensiveIncome proof:NetIncome
7 IS02 $NetIncome = ($IncomeFromNormalActivitiesOfEntity + $IncomeFromPeripheralOrIncidentalTransactionsOfEntity) ComprehensiveIncome2 proof:NetIncome
8 IS03 $ComprehensiveIncome = ($NetIncome + $OtherComprehensiveIncome) ComprehensiveIncome3 proof:ComprehensiveIncome
9 NA01 $NetAssets = ($Assets - $Liabilities) NetAssets proof:NetAssets