Generated by Pacioli version 45d7c8c (updated 2 years, 5 months ago). Analysis at 2025-09-17T14:22:54+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
valueAssertion25700617

Inconsistent rules:

Value Assertions

#TypeName Rule Expression
1valueAssertionBS1
  • ok:3
  • failed:0
 

Assets=EquityAndLiabilities

3 instances:

ifrs-smes:Assets[2,884,669] = ifrs-smes:EquityAndLiabilities[2,884,669]

ifrs-smes:Assets[3,158,274] = ifrs-smes:EquityAndLiabilities[3,158,274]

ifrs-smes:Assets[3,334,233] = ifrs-smes:EquityAndLiabilities[3,334,233]

2valueAssertionEBDB1
  • ok:1
  • failed:0
 

DefinedBenefitObligationAtPresentValue_BalanceStart+IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue+IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue-DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue+ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue-DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue=DefinedBenefitObligationAtPresentValue_BalanceEnd

1 instance:

ifrs-smes:DefinedBenefitObligationAtPresentValue[9,830] + ifrs-smes:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue[7,033] + ifrs-smes:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue[0] - ifrs-smes:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue[0] + ifrs-smes:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue[0] - ifrs-smes:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue[6,240] = ifrs-smes:DefinedBenefitObligationAtPresentValue[10,623]

3valueAssertionFAC_CONSISTENCY_17 Added
  • ok:2
  • failed:0
 

ComprehensiveIncomeLoss=ProfitLoss+OtherComprehensiveIncomeLoss

2 instances:

fac:ComprehensiveIncomeLoss[267,588] = fac:ProfitLoss[267,588] + fac:OtherComprehensiveIncomeLoss[0]

fac:ComprehensiveIncomeLoss[384,706] = fac:ProfitLoss[384,706] + fac:OtherComprehensiveIncomeLoss[0]

4valueAssertionFAC_CONSISTENCY_2 Added
  • ok:3
  • failed:0
 

Assets=LiabilitiesAndEquity

3 instances:

fac:Assets[2,884,669] = fac:LiabilitiesAndEquity[2,884,669]

fac:Assets[3,158,274] = fac:LiabilitiesAndEquity[3,158,274]

fac:Assets[3,334,233] = fac:LiabilitiesAndEquity[3,334,233]

5valueAssertionFAC_CONSISTENCY_5 Added
  • ok:3
  • failed:0
 

LiabilitiesAndEquity=Liabilities+Equity

3 instances:

fac:LiabilitiesAndEquity[2,884,669] = fac:Liabilities[850,904] + fac:Equity[2,033,765]

fac:LiabilitiesAndEquity[3,158,274] = fac:Liabilities[956,921] + fac:Equity[2,201,353]

fac:LiabilitiesAndEquity[3,334,233] = fac:Liabilities[898,174] + fac:Equity[2,436,059]

6valueAssertionFAC_CONSISTENCY_58 Added
  • ok:2
  • failed:0
 

NetCashFlow=NetCashFlowFromOperatingActivities+NetCashFlowFromInvestingActivities+NetCashFlowFromFinancingActivities+EffectOfExchangeRateChanges

2 instances:

fac:NetCashFlow[-91,475] = fac:NetCashFlowFromOperatingActivities[461,948] + fac:NetCashFlowFromInvestingActivities[-435,000] + fac:NetCashFlowFromFinancingActivities[-118,423] + fac:EffectOfExchangeRateChanges[0]

fac:NetCashFlow[38,532] = fac:NetCashFlowFromOperatingActivities[693,416] + fac:NetCashFlowFromInvestingActivities[-385,000] + fac:NetCashFlowFromFinancingActivities[-269,884] + fac:EffectOfExchangeRateChanges[0]

7valueAssertionFAC_CONSISTENCY_60 Added
  • ok:2
  • failed:0
 

ProfitLoss=ProfitLossAttributableToControllingInterests+ProfitLossAttributableToNoncontrollingInterests

2 instances:

fac:ProfitLoss[267,588] = fac:ProfitLossAttributableToControllingInterests[267,588] + fac:ProfitLossAttributableToNoncontrollingInterests[0]

fac:ProfitLoss[384,706] = fac:ProfitLossAttributableToControllingInterests[384,706] + fac:ProfitLossAttributableToNoncontrollingInterests[0]

8valueAssertionFAC_CONSISTENCY_61 Added
  • ok:3
  • failed:0
 

Equity=EquityAttributableToControllingInterests+EquityAttributableToNoncontrollingInterests

3 instances:

fac:Equity[2,033,765] = fac:EquityAttributableToControllingInterests[2,033,765] + fac:EquityAttributableToNoncontrollingInterests[0]

fac:Equity[2,201,353] = fac:EquityAttributableToControllingInterests[2,201,353] + fac:EquityAttributableToNoncontrollingInterests[0]

fac:Equity[2,436,059] = fac:EquityAttributableToControllingInterests[2,436,059] + fac:EquityAttributableToNoncontrollingInterests[0]

9valueAssertionFAC_CONSISTENCY_62 Added
  • ok:2
  • failed:0
 

ProfitLoss=ProfitLossFromContinuingOperationsAfterTax+ProfitLossFromDiscontinuedOperations

2 instances:

fac:ProfitLoss[267,588] = fac:ProfitLossFromContinuingOperationsAfterTax[267,588] + fac:ProfitLossFromDiscontinuedOperations[0]

fac:ProfitLoss[384,706] = fac:ProfitLossFromContinuingOperationsAfterTax[384,706] + fac:ProfitLossFromDiscontinuedOperations[0]

10valueAssertionFAC_CONSISTENCY_63 Added
  • ok:2
  • failed:0
 

ProfitLossFromContinuingOperationsAfterTax=ProfitLossFromContinuingOperationsBeforeTax-TaxExpenseIncome

2 instances:

fac:ProfitLossFromContinuingOperationsAfterTax[267,588] = fac:ProfitLossFromContinuingOperationsBeforeTax[457,147] - fac:TaxExpenseIncome[189,559]

fac:ProfitLossFromContinuingOperationsAfterTax[384,706] = fac:ProfitLossFromContinuingOperationsBeforeTax[654,956] - fac:TaxExpenseIncome[270,250]

11valueAssertionFAC_CONSISTENCY_65 Added
  • ok:0
  • failed:0
 

ProfitLossBeforeFinanceCostsOrTaxExpense=ProfitLossFromOperatingActivities+NonoperatingIncomeExpense

12valueAssertionFAC_CONSISTENCY_66 Added
  • ok:0
  • failed:0
 

NonoperatingIncomeExpense=IncomeLossFromEquityAccountedEntities+OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense

13valueAssertionLMA1
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

75000 {0, 50000, 25000}

50000 {0, 25000, 25000}

14valueAssertionLMA2
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

39150 {0, 13050, 26100}

13050 {0, 0, 13050}

15valueAssertionMA1
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

-757 {-680, 0, -77}

-1397 {-680, -400, -317}

16valueAssertionMA564942985
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

report:NumberOfSharesAuthorisedButUnissued[70,000] eq sum report:NumberOfSharesAuthorisedButUnissued[70,000]

report:NumberOfSharesAuthorisedButUnissued[70,000] eq sum report:NumberOfSharesAuthorisedButUnissued[70,000]

17valueAssertionOPMA1
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

ifrs-smes:AdditionalProvisionsOtherProvisions[5,260] eq sum ifrs-smes:AdditionalProvisionsOtherProvisions[5,260]

18valueAssertionOPMA2
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

ifrs-smes:ProvisionUsedOtherProvisions[6,100] eq sum ifrs-smes:ProvisionUsedOtherProvisions[6,100]

19valueAssertionOPRF1
  • ok:2
  • failed:0
 

OtherProvisions_BalanceStart+AdditionalProvisionsOtherProvisions-ProvisionUsedOtherProvisions=OtherProvisions_BalanceEnd

2 instances:

ifrs-smes:OtherProvisions[5,040] + ifrs-smes:AdditionalProvisionsOtherProvisions[5,260] - ifrs-smes:ProvisionUsedOtherProvisions[6,100] = ifrs-smes:OtherProvisions[4,200]

ifrs-smes:OtherProvisions[5,040] + ifrs-smes:AdditionalProvisionsOtherProvisions[5,260] - ifrs-smes:ProvisionUsedOtherProvisions[6,100] = ifrs-smes:OtherProvisions[4,200]

20valueAssertionRF_2d46df17
  • ok:9
  • failed:0
 

PropertyPlantAndEquipment_PeriodStart+AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment-DepreciationPropertyPlantAndEquipment-ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment-DisposalsPropertyPlantAndEquipment=PropertyPlantAndEquipment_PeriodEnd

9 instances:

ifrs-smes:PropertyPlantAndEquipment[660,590] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[-270,360] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[30,000] - ifrs-smes:DisposalsPropertyPlantAndEquipment[-204,850] = ifrs-smes:PropertyPlantAndEquipment[1,105,800]

ifrs-smes:PropertyPlantAndEquipment[270,590] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[-240,360] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[30,000] - ifrs-smes:DisposalsPropertyPlantAndEquipment[-204,850] = ifrs-smes:PropertyPlantAndEquipment[685,800]

ifrs-smes:PropertyPlantAndEquipment[390,000] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[-30,000] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] = ifrs-smes:PropertyPlantAndEquipment[420,000]

ifrs-smes:PropertyPlantAndEquipment[1,960,000] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] = ifrs-smes:PropertyPlantAndEquipment[1,960,000]

ifrs-smes:PropertyPlantAndEquipment[1,570,000] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[30,000] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] = ifrs-smes:PropertyPlantAndEquipment[1,540,000]

ifrs-smes:PropertyPlantAndEquipment[1,102,045] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[485,000] - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[241,000] = ifrs-smes:PropertyPlantAndEquipment[1,346,045]

ifrs-smes:PropertyPlantAndEquipment[3,062,045] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[485,000] - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[241,000] = ifrs-smes:PropertyPlantAndEquipment[3,306,045]

ifrs-smes:PropertyPlantAndEquipment[831,455] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[485,000] - ifrs-smes:DepreciationPropertyPlantAndEquipment[240,360] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[30,000] - ifrs-smes:DisposalsPropertyPlantAndEquipment[36,150] = ifrs-smes:PropertyPlantAndEquipment[1,009,945]

ifrs-smes:PropertyPlantAndEquipment[2,401,455] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[485,000] - ifrs-smes:DepreciationPropertyPlantAndEquipment[270,360] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[30,000] - ifrs-smes:DisposalsPropertyPlantAndEquipment[36,150] = ifrs-smes:PropertyPlantAndEquipment[2,549,945]

21valueAssertionRF_2d46df17B
  • ok:6
  • failed:0
 

IntangibleAssetsOtherThanGoodwill_PeriodStart+AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill-AmortisationIntangibleAssetsOtherThanGoodwill=IntangibleAssetsOtherThanGoodwill_PeriodEnd

6 instances:

ifrs-smes:IntangibleAssetsOtherThanGoodwill[5,950] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[-1,700] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[7,650]

ifrs-smes:IntangibleAssetsOtherThanGoodwill[5,950] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[-1,700] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[7,650]

ifrs-smes:IntangibleAssetsOtherThanGoodwill[8,500] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[8,500]

ifrs-smes:IntangibleAssetsOtherThanGoodwill[8,500] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[8,500]

ifrs-smes:IntangibleAssetsOtherThanGoodwill[2,550] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[1,700] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[850]

ifrs-smes:IntangibleAssetsOtherThanGoodwill[2,550] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[1,700] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[850]

22valueAssertionRF_55025681
  • ok:6
  • failed:0
 

Equity_PeriodStart+ProfitLoss+OtherComprehensiveIncome-DividendsPaid=Equity_PeriodEnd

6 instances:

ifrs-smes:Equity[30,000] + ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[0] = ifrs-smes:Equity[30,000]

ifrs-smes:Equity[30,000] + ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[0] = ifrs-smes:Equity[30,000]

ifrs-smes:Equity[2,003,765] + ifrs-smes:ProfitLoss[267,588] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[100,000] = ifrs-smes:Equity[2,171,353]

ifrs-smes:Equity[2,033,765] + ifrs-smes:ProfitLoss[267,588] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[100,000] = ifrs-smes:Equity[2,201,353]

ifrs-smes:Equity[2,171,353] + ifrs-smes:ProfitLoss[384,706] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[150,000] = ifrs-smes:Equity[2,406,059]

ifrs-smes:Equity[2,201,353] + ifrs-smes:ProfitLoss[384,706] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[150,000] = ifrs-smes:Equity[2,436,059]

23valueAssertionRF_6a0bb736
  • ok:1
  • failed:7
 

DeferredTaxLiabilityAsset_PeriodStart-DeferredTaxExpenseIncomeRecognisedInProfitOrLoss=DeferredTaxLiabilityAsset_PeriodEnd

8 instances:

ifrs-smes:DeferredTaxLiabilityAsset[-2,912] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-1,397] = ifrs-smes:DeferredTaxLiabilityAsset[-4,309]
 difference: 2794

ifrs-smes:DeferredTaxLiabilityAsset[-2,155] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-757] = ifrs-smes:DeferredTaxLiabilityAsset[-2,912]
 difference: 1514

ifrs-smes:DeferredTaxLiabilityAsset[1,020] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-680] = ifrs-smes:DeferredTaxLiabilityAsset[340]
 difference: 1360

ifrs-smes:DeferredTaxLiabilityAsset[1,700] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-680] = ifrs-smes:DeferredTaxLiabilityAsset[1,020]
 difference: 1360

ifrs-smes:DeferredTaxLiabilityAsset[0] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-400] = ifrs-smes:DeferredTaxLiabilityAsset[-400]
 difference: 800

ifrs-smes:DeferredTaxLiabilityAsset[-3,932] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-317] = ifrs-smes:DeferredTaxLiabilityAsset[-4,249]
 difference: 634

ifrs-smes:DeferredTaxLiabilityAsset[-3,855] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-77] = ifrs-smes:DeferredTaxLiabilityAsset[-3,932]
 difference: 154

ifrs-smes:DeferredTaxLiabilityAsset[0] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[0] = ifrs-smes:DeferredTaxLiabilityAsset[0]

24valueAssertionSCROEMA1
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

ifrs-smes:NumberOfSharesAuthorised[10,000] eq sum ifrs-smes:NumberOfSharesAuthorised[10,000]

ifrs-smes:NumberOfSharesAuthorised[10,000] eq sum ifrs-smes:NumberOfSharesAuthorised[10,000]

25valueAssertionSCROEMA3
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

ifrs-smes:NumberOfSharesIssuedAndFullyPaid[30,000] eq sum ifrs-smes:NumberOfSharesIssuedAndFullyPaid[30,000]

ifrs-smes:NumberOfSharesIssuedAndFullyPaid[30,000] eq sum ifrs-smes:NumberOfSharesIssuedAndFullyPaid[30,000]

The colours used for the rules are significant, and have the following meanings:

For more information: http://accounting.auditchain.finance/index.html
DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes