| id |
satisfied |
message |
| Adjustment_ADJ01 (evaluation 1) |
satisfied |
$Restated=0 = ($OrigionallyStated=2000000 + $CorrectionOfAnError=-500000 + $ChangesInAccountingPolicy=-1500000) |
| Arithmetic_BS01 (evaluation 1) |
satisfied |
$Assets=3500000 = ($Liabilities=0 + $Equity=3500000) |
| Arithmetic_BS01 (evaluation 2) |
satisfied |
$Assets=0 = ($Liabilities=0 + $Equity=0) |
| Arithmetic_BS02 (evaluation 1) |
satisfied |
$Assets=3500000 = ($CurrentAssets=500000 + $NoncurrentAssets=3000000) |
| Arithmetic_BS02 (evaluation 2) |
satisfied |
$Assets=0 = ($CurrentAssets=0 + $NoncurrentAssets=0) |
| Arithmetic_BS03 (evaluation 1) |
satisfied |
$Liabilities=0 = ($CurrentLiabilities=0 + $NoncurrentLiabilities=0) |
| Arithmetic_BS03 (evaluation 2) |
satisfied |
$Liabilities=0 = ($CurrentLiabilities=0 + $NoncurrentLiabilities=0) |
| Arithmetic_BS04 (evaluation 1) |
satisfied |
$Equity=3500000 = ($EquityAttributableToControllingInterests=3000000 + $EquityAttributableToNoncontrollingInterests=500000) |
| Arithmetic_BS04 (evaluation 2) |
satisfied |
$Equity=0 = ($EquityAttributableToControllingInterests=0 + $EquityAttributableToNoncontrollingInterests=0) |
| Arithmetic_CF01 (evaluation 1) |
satisfied |
$NetCashFlow=3500000 = ($NetCashFlowOperatingActivities=1500000 + $NetCashFlowFinancingActivities=1000000 +
$NetCashFlowInvestingActivities=1000000)
|
| Arithmetic_IS01 (evaluation 1) |
satisfied |
$NetIncome=3750000 = ($Revenues=6000000 - $Expenses=2000000 + $Gains=750000 - $Losses=1000000) |
| Arithmetic_IS01 (evaluation 2) |
satisfied |
$NetIncome=-750000 = ($Revenues=1000000 - $Expenses=1000000 + $Gains=250000 - $Losses=1000000) |
| Arithmetic_IS01 (evaluation 3) |
satisfied |
$NetIncome=3000000 = ($Revenues=7000000 - $Expenses=3000000 + $Gains=1000000 - $Losses=2000000) |
| MemberAggregation_MA1 (evaluation 1) |
satisfied |
$Total=7000000 eq sum($Each=[1000000 2000000 4000000 ]) |
| RollForward_CF01 (evaluation 1) |
satisfied |
$Assets_BalanceStart=0 + $NetCashFlow=3500000 = $Assets_BalanceEnd=3500000 |
| RollForward_SHE01 (evaluation 1) |
satisfied |
$Equity_BalanceStart=0 + $ComprehensiveIncome=3000000 + $InvestmentsByOwners=1000000 -
$DistributionsToOwners=500000 = $Equity_BalanceEnd=3500000
|
| Variance_VAR01 (evaluation 1) |
satisfied |
$Actual=7000000 = ($Budget=6000000 + $Variance=1000000) |
| Variance_VAR02 (evaluation 1) |
satisfied |
$Actual=3000000 = ($Budget=2000000 + $Variance=1000000) |
| Variance_VAR03 (evaluation 1) |
satisfied |
$Actual=1000000 = ($Budget=750000 + $Variance=250000) |
| Variance_VAR04 (evaluation 1) |
satisfied |
$Actual=2000000 = ($Budget=1000000 + $Variance=1000000) |
| Variance_VAR05 (evaluation 1) |
satisfied |
$Actual=3000000 = ($Budget=3750000 + $Variance=-750000) |
| CONSISTENCY_SFAC6_ElementsOfFinancialStatement (evaluation 1) |
satisfied |
0= (($Equity_BalanceStart=0 + (($Revenues=7000000 - $Expenses=3000000) + ($Gains=1000000 - $Losses=2000000)) +
($InvestmentsByOwners=1000000 - $DistributionsToOwners=500000)) + ($Liabilities_BalanceEnd=0 - $Assets_BalanceEnd=3500000))
|
| CONSISTENCY_AccountingEquation (evaluation 1) |
satisfied |
$Assets=3500000 = ($Liabilities=0 + $Equity=3500000) |
| CONSISTENCY_AccountingEquation (evaluation 2) |
satisfied |
$Assets=0 = ($Liabilities=0 + $Equity=0) |