Value Assertions

Type	Defined	Bound	Derived	OK	Fail
valueAssertion	25	38	0	38	0

Type

Defined

Bound

Derived

Fail

valueAssertion

#	Type	Name	Rule Expression
1	valueAssertion	Adjustment_ADJ01 ok:1 failed:0	Restated=OrigionallyStated+CorrectionOfAnError+ChangesInAccountingPolicy 1 instance: proof:Equity[0] = proof:Equity[2,000] + proof:CorrectionOfAnError[-500] + proof:ChangesInAccountingPolicy[-1,500]
2	valueAssertion	Arithmetic_BS01 ok:2 failed:0	Assets=Liabilities+Equity 2 instances: proof:Assets[0] = proof:Liabilities[0] + proof:Equity[0] proof:Assets[3,500] = proof:Liabilities[0] + proof:Equity[3,500]
3	valueAssertion	Arithmetic_BS02 ok:2 failed:0	Assets=CurrentAssets+NoncurrentAssets 2 instances: proof:Assets[0] = proof:CurrentAssets[0] + proof:NoncurrentAssets[0] proof:Assets[3,500] = proof:CurrentAssets[500] + proof:NoncurrentAssets[3,000]
4	valueAssertion	Arithmetic_BS03 ok:2 failed:0	Liabilities=CurrentLiabilities+NoncurrentLiabilities 2 instances: proof:Liabilities[0] = proof:CurrentLiabilities[0] + proof:NoncurrentLiabilities[0] proof:Liabilities[0] = proof:CurrentLiabilities[0] + proof:NoncurrentLiabilities[0]
5	valueAssertion	Arithmetic_BS04 ok:2 failed:0	Equity=EquityAttributableToControllingInterests+EquityAttributableToNoncontrollingInterests 2 instances: proof:Equity[0] = proof:EquityAttributableToControllingInterests[0] + proof:EquityAttributableToNoncontrollingInterests[0] proof:Equity[3,500] = proof:EquityAttributableToControllingInterests[3,000] + proof:EquityAttributableToNoncontrollingInterests[500]
6	valueAssertion	Arithmetic_CF01 ok:1 failed:0	NetCashFlow=NetCashFlowOperatingActivities+NetCashFlowFinancingActivities+NetCashFlowInvestingActivities 1 instance: proof:NetCashFlow[3,500] = proof:NetCashFlowOperatingActivities[1,500] + proof:NetCashFlowFinancingActivities[1,000] + proof:NetCashFlowInvestingActivities[1,000]
7	valueAssertion	Arithmetic_IS01 ok:3 failed:0	NetIncome=Revenues-Expenses+Gains-Losses 3 instances: proof:NetIncome[-750] = proof:Revenues[1,000] - proof:Expenses[1,000] + proof:Gains[250] - proof:Losses[1,000] proof:NetIncome[3,750] = proof:Revenues[6,000] - proof:Expenses[2,000] + proof:Gains[750] - proof:Losses[1,000] proof:NetIncome[3,000] = proof:Revenues[7,000] - proof:Expenses[3,000] + proof:Gains[1,000] - proof:Losses[2,000]
8	valueAssertion	Arithmetic_IS02 ok:1 failed:0	NetIncome=IncomeFromNormalActivitiesOfEntity+IncomeFromPeripheralOrIncidentalTransactionsOfEntity 1 instance: proof:NetIncome[3,000] = proof:IncomeFromNormalActivitiesOfEntity[2,000] + proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[1,000]
9	valueAssertion	Arithmetic_NA01 ok:2 failed:0	NetAssets=Assets-Liabilities 2 instances: proof:NetAssets[0] = proof:Assets[0] - proof:Liabilities[0] proof:NetAssets[3,500] = proof:Assets[3,500] - proof:Liabilities[0]
10	valueAssertion	CONSISTENCY_SFAC6_ElementsOfFinancialStatement ok:1 failed:0	0=Equity_BalanceStart+(Revenues-Expenses+(Gains-Losses))+(InvestmentsByOwners-DistributionsToOwners)+(Liabilities_BalanceEnd-Assets_BalanceEnd) 1 instance: 0 = proof:Equity[0] + proof:Revenues[7,000] - proof:Expenses[3,000] + proof:Gains[1,000] - proof:Losses[2,000] + proof:InvestmentsByOwners[1,000] - proof:DistributionsToOwners[500] + proof:Liabilities[0] - proof:Assets[3,500]
11	valueAssertion	FAC_CONSISTENCY_17 Added ok:3 failed:0	NetIncomeLoss=Revenue-Expenses+Gains-Losses 3 instances: fac:NetIncomeLoss[-750] = fac:Revenue[1,000] - fac:Expenses[1,000] + fac:Gains[250] - fac:Losses[1,000] fac:NetIncomeLoss[3,750] = fac:Revenue[6,000] - fac:Expenses[2,000] + fac:Gains[750] - fac:Losses[1,000] fac:NetIncomeLoss[3,000] = fac:Revenue[7,000] - fac:Expenses[3,000] + fac:Gains[1,000] - fac:Losses[2,000]
12	valueAssertion	FAC_CONSISTENCY_2 Added ok:2 failed:0	Assets=LiabilitiesAndEquity 2 instances: fac:Assets[0] = fac:LiabilitiesAndEquity[0] fac:Assets[3,500] = fac:LiabilitiesAndEquity[3,500]
13	valueAssertion	FAC_CONSISTENCY_3 Added ok:2 failed:0	Assets=CurrentAssets+NoncurrentAssets 2 instances: fac:Assets[0] = fac:CurrentAssets[0] + fac:NoncurrentAssets[0] fac:Assets[3,500] = fac:CurrentAssets[500] + fac:NoncurrentAssets[3,000]
14	valueAssertion	FAC_CONSISTENCY_4 Added ok:2 failed:0	Liabilities=CurrentLiabilities+NoncurrentLiabilities 2 instances: fac:Liabilities[0] = fac:CurrentLiabilities[0] + fac:NoncurrentLiabilities[0] fac:Liabilities[0] = fac:CurrentLiabilities[0] + fac:NoncurrentLiabilities[0]
15	valueAssertion	FAC_CONSISTENCY_5 Added ok:2 failed:0	LiabilitiesAndEquity=Liabilities+Equity 2 instances: fac:LiabilitiesAndEquity[0] = fac:Liabilities[0] + fac:Equity[0] fac:LiabilitiesAndEquity[3,500] = fac:Liabilities[0] + fac:Equity[3,500]
16	valueAssertion	FAC_CONSISTENCY_59 Added ok:1 failed:0	ComprehensiveIncomeLoss=NetIncomeLoss+OtherComprehensiveIncome 1 instance: fac:ComprehensiveIncomeLoss[3,000] = fac:NetIncomeLoss[3,000] + fac:OtherComprehensiveIncome[0]
17	valueAssertion	MemberAggregation_MA1 ok:1 failed:0	Total eq sum(Each) 1 instance: 7000 {1000, 4000, 2000}
18	valueAssertion	MemberAggregation_PPA ok:1 failed:0	Total eq sum(Each) 1 instance: 0 {-1500, -500, 2000}
19	valueAssertion	RollForward_CF01 ok:1 failed:0	Assets_BalanceStart+NetCashFlow=Assets_BalanceEnd 1 instance: proof:Assets[0] + proof:NetCashFlow[3,500] = proof:Assets[3,500]
20	valueAssertion	RollForward_SHE01 ok:1 failed:0	Equity_BalanceStart+ComprehensiveIncome+InvestmentsByOwners-DistributionsToOwners=Equity_BalanceEnd 1 instance: proof:Equity[0] + proof:ComprehensiveIncome[3,000] + proof:InvestmentsByOwners[1,000] - proof:DistributionsToOwners[500] = proof:Equity[3,500]
21	valueAssertion	Variance_VAR01 ok:1 failed:0	Actual=Budget+Variance 1 instance: proof:Revenues[7,000] = proof:Revenues[6,000] + proof:Revenues[1,000]
22	valueAssertion	Variance_VAR02 ok:1 failed:0	Actual=Budget+Variance 1 instance: proof:Expenses[3,000] = proof:Expenses[2,000] + proof:Expenses[1,000]
23	valueAssertion	Variance_VAR03 ok:1 failed:0	Actual=Budget+Variance 1 instance: proof:Gains[1,000] = proof:Gains[750] + proof:Gains[250]
24	valueAssertion	Variance_VAR04 ok:1 failed:0	Actual=Budget+Variance 1 instance: proof:Losses[2,000] = proof:Losses[1,000] + proof:Losses[1,000]
25	valueAssertion	Variance_VAR05 ok:1 failed:0	Actual=Budget+Variance 1 instance: proof:NetIncome[3,000] = proof:NetIncome[3,750] + proof:NetIncome[-750]

Type

Name

Rule Expression

valueAssertion

Adjustment_ADJ01

ok:1
failed:0

Restated=OrigionallyStated+CorrectionOfAnError+ChangesInAccountingPolicy

1 instance:

proof:Equity[0] = proof:Equity[2,000] + proof:CorrectionOfAnError[-500] + proof:ChangesInAccountingPolicy[-1,500]

valueAssertion

Arithmetic_BS01

ok:2
failed:0

Assets=Liabilities+Equity

2 instances:

proof:Assets[0] = proof:Liabilities[0] + proof:Equity[0]

proof:Assets[3,500] = proof:Liabilities[0] + proof:Equity[3,500]

valueAssertion

Arithmetic_BS02

ok:2
failed:0

Assets=CurrentAssets+NoncurrentAssets

2 instances:

proof:Assets[0] = proof:CurrentAssets[0] + proof:NoncurrentAssets[0]

proof:Assets[3,500] = proof:CurrentAssets[500] + proof:NoncurrentAssets[3,000]

valueAssertion

Arithmetic_BS03

ok:2
failed:0

Liabilities=CurrentLiabilities+NoncurrentLiabilities

2 instances:

proof:Liabilities[0] = proof:CurrentLiabilities[0] + proof:NoncurrentLiabilities[0]

valueAssertion

Arithmetic_BS04

ok:2
failed:0

Equity=EquityAttributableToControllingInterests+EquityAttributableToNoncontrollingInterests

2 instances:

proof:Equity[0] = proof:EquityAttributableToControllingInterests[0] + proof:EquityAttributableToNoncontrollingInterests[0]

proof:Equity[3,500] = proof:EquityAttributableToControllingInterests[3,000] + proof:EquityAttributableToNoncontrollingInterests[500]

valueAssertion

Arithmetic_CF01

ok:1
failed:0

NetCashFlow=NetCashFlowOperatingActivities+NetCashFlowFinancingActivities+NetCashFlowInvestingActivities

1 instance:

proof:NetCashFlow[3,500] = proof:NetCashFlowOperatingActivities[1,500] + proof:NetCashFlowFinancingActivities[1,000] + proof:NetCashFlowInvestingActivities[1,000]

valueAssertion

Arithmetic_IS01

ok:3
failed:0

NetIncome=Revenues-Expenses+Gains-Losses

3 instances:

proof:NetIncome[-750] = proof:Revenues[1,000] - proof:Expenses[1,000] + proof:Gains[250] - proof:Losses[1,000]

proof:NetIncome[3,750] = proof:Revenues[6,000] - proof:Expenses[2,000] + proof:Gains[750] - proof:Losses[1,000]

proof:NetIncome[3,000] = proof:Revenues[7,000] - proof:Expenses[3,000] + proof:Gains[1,000] - proof:Losses[2,000]

valueAssertion

Arithmetic_IS02

ok:1
failed:0

NetIncome=IncomeFromNormalActivitiesOfEntity+IncomeFromPeripheralOrIncidentalTransactionsOfEntity

1 instance:

proof:NetIncome[3,000] = proof:IncomeFromNormalActivitiesOfEntity[2,000] + proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[1,000]

valueAssertion

Arithmetic_NA01

ok:2
failed:0

NetAssets=Assets-Liabilities

2 instances:

proof:NetAssets[0] = proof:Assets[0] - proof:Liabilities[0]

proof:NetAssets[3,500] = proof:Assets[3,500] - proof:Liabilities[0]

valueAssertion

CONSISTENCY_SFAC6_ElementsOfFinancialStatement

ok:1
failed:0

0=Equity_BalanceStart+(Revenues-Expenses+(Gains-Losses))+(InvestmentsByOwners-DistributionsToOwners)+(Liabilities_BalanceEnd-Assets_BalanceEnd)

1 instance:

0 = proof:Equity[0] + proof:Revenues[7,000] - proof:Expenses[3,000] + proof:Gains[1,000] - proof:Losses[2,000] + proof:InvestmentsByOwners[1,000] - proof:DistributionsToOwners[500] + proof:Liabilities[0] - proof:Assets[3,500]