## List of Rules

### Business Rules

# | Network | Label | ID
--- | --- | --- | ---
1 | 01-Balance Sheet | $Assets = ($CurrentAssets + $NoncurrentAssets) | Arithmetic_BS02
2 | 01-Balance Sheet | $Assets = ($Liabilities + $Equity) | Arithmetic_BS01
3 | 01-Balance Sheet | $Equity = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests) | Arithmetic_BS04
4 | 01-Balance Sheet | $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) | Arithmetic_BS03
5 | 02-Net Assets | $NetAssets = ($Assets - $Liabilities) | Arithmetic_NA01
6 | 03-Income Statement | $NetIncome = ($Revenues - $Expenses + $Gains - $Losses) | Arithmetic_IS01
7 | 04-Income Statement (Alternative) | $NetIncome = ($IncomeFromNormalActivitiesOfEntity + $IncomeFromPeripheralOrIncidentalTransactionsOfEntity) | Arithmetic_IS02
8 | 06-Cash Flow | $Assets_BalanceStart + $NetCashFlow = $Assets_BalanceEnd | RollForward_CF01
9 | 06-Cash Flow | $NetCashFlow = ($NetCashFlowOperatingActivities + $NetCashFlowFinancingActivities + $NetCashFlowInvestingActivities) | Arithmetic_CF01
10 | 07-Prior Period Errors | $Restated = ($OrigionallyStated + $CorrectionOfAnError + $ChangesInAccountingPolicy) | Adjustment_ADJ01
11 | 08-Prior Period Errors (Alternative) | $Total eq sum($Each) | MemberAggregation_PPA
12 | 09-Changes in Equity | $Equity_BalanceStart + $ComprehensiveIncome + $InvestmentsByOwners - $DistributionsToOwners = $Equity_BalanceEnd | RollForward_SHE01
13 | 11-Variance Analysis | $Actual = ($Budget + $Variance) | Variance_VAR01
14 | 11-Variance Analysis | $Actual = ($Budget + $Variance) | Variance_VAR02
15 | 11-Variance Analysis | $Actual = ($Budget + $Variance) | Variance_VAR03
16 | 11-Variance Analysis | $Actual = ($Budget + $Variance) | Variance_VAR04
17 | 11-Variance Analysis | $Actual = ($Budget + $Variance) | Variance_VAR05
18 | 12-Segment Revenues | $Total eq sum($Each) | MemberAggregation_MA1
19 | (Component not specified) | 0 = (Equity{T0} + (Revenue{P1} - Expenses{P1} + Gains{P1} - Losses{P1}) + (InvestmentsByOwners{P1} - DistributionsToOwners{P1})) + Liabilities{T1} - Assets{T1} | CONSISTENCY_SFAC6_ElementsOfFinancialStatement