Generated by Pacioli version 45d7c8c (updated 2 years, 5 months ago). Analysis at 2025-09-17T13:11:46+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
valueAssertion7213301300

Value Assertions

#TypeName Rule Expression
1valueAssertionAdjustment_ADJ01_Equity
  • ok:3
  • failed:0
 

Restated=OrigionallyStated+EffectOfMandatoryChangeInAccountingPolicy+EffectOfVoluntaryChangeInAccountingPolicy+EffectOfCorrectionOfPriorPeriodError

3 instances:

aasb1060:Equity[37,786,000] = aasb1060:Equity[37,786,000] + aasb1060:EffectOfMandatoryChangeInAccountingPolicy[0] + aasb1060:EffectOfVoluntaryChangeInAccountingPolicy[0] + aasb1060:EffectOfCorrectionOfPriorPeriodError[0]

aasb1060:Equity[107,953,000] = aasb1060:Equity[107,953,000] + aasb1060:EffectOfMandatoryChangeInAccountingPolicy[0] + aasb1060:EffectOfVoluntaryChangeInAccountingPolicy[0] + aasb1060:EffectOfCorrectionOfPriorPeriodError[0]

aasb1060:Equity[145,665,000] = aasb1060:Equity[145,665,000] + aasb1060:EffectOfMandatoryChangeInAccountingPolicy[0] + aasb1060:EffectOfVoluntaryChangeInAccountingPolicy[0] + aasb1060:EffectOfCorrectionOfPriorPeriodError[0]

2valueAssertionFAC_CONSISTENCY_17 Added
  • ok:2
  • failed:0
 

ComprehensiveIncomeLoss=ProfitLoss+OtherComprehensiveIncomeLoss

2 instances:

fac:ComprehensiveIncomeLoss[29,843,000] = fac:ProfitLoss[29,843,000] + fac:OtherComprehensiveIncomeLoss[0]

fac:ComprehensiveIncomeLoss[38,811,000] = fac:ProfitLoss[38,811,000] + fac:OtherComprehensiveIncomeLoss[0]

3valueAssertionFAC_CONSISTENCY_3 Added
  • ok:3
  • failed:0
 

Assets=CurrentAssets+NoncurrentAssets

3 instances:

fac:Assets[37,786,000] = fac:CurrentAssets[37,786,000] + fac:NoncurrentAssets[0]

fac:Assets[225,620,000] = fac:CurrentAssets[85,996,000] + fac:NoncurrentAssets[139,624,000]

fac:Assets[266,204,000] = fac:CurrentAssets[97,857,000] + fac:NoncurrentAssets[168,347,000]

4valueAssertionFAC_CONSISTENCY_4 Added
  • ok:3
  • failed:0
 

Liabilities=CurrentLiabilities+NoncurrentLiabilities

3 instances:

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

fac:Liabilities[117,667,000] = fac:CurrentLiabilities[28,115,000] + fac:NoncurrentLiabilities[89,552,000]

fac:Liabilities[120,539,000] = fac:CurrentLiabilities[34,515,000] + fac:NoncurrentLiabilities[86,024,000]

5valueAssertionFAC_CONSISTENCY_58 Added
  • ok:2
  • failed:0
 

NetCashFlow=NetCashFlowFromOperatingActivities+NetCashFlowFromInvestingActivities+NetCashFlowFromFinancingActivities+EffectOfExchangeRateChanges

2 instances:

fac:NetCashFlow[0] = fac:NetCashFlowFromOperatingActivities[23,567,000] + fac:NetCashFlowFromInvestingActivities[-11,275,000] + fac:NetCashFlowFromFinancingActivities[-12,292,000] + fac:EffectOfExchangeRateChanges[0]

fac:NetCashFlow[7,139,000] = fac:NetCashFlowFromOperatingActivities[43,454,000] + fac:NetCashFlowFromInvestingActivities[-14,319,000] + fac:NetCashFlowFromFinancingActivities[-21,996,000] + fac:EffectOfExchangeRateChanges[0]

6valueAssertionFAC_CONSISTENCY_60 Added
  • ok:2
  • failed:0
 

ProfitLoss=ProfitLossAttributableToControllingInterests+ProfitLossAttributableToNoncontrollingInterests

2 instances:

fac:ProfitLoss[29,843,000] = fac:ProfitLossAttributableToControllingInterests[29,843,000] + fac:ProfitLossAttributableToNoncontrollingInterests[0]

fac:ProfitLoss[38,811,000] = fac:ProfitLossAttributableToControllingInterests[38,811,000] + fac:ProfitLossAttributableToNoncontrollingInterests[0]

7valueAssertionFAC_CONSISTENCY_62 Added
  • ok:2
  • failed:0
 

ProfitLoss=ProfitLossFromContinuingOperationsAfterTax+ProfitLossFromDiscontinuedOperations

2 instances:

fac:ProfitLoss[29,843,000] = fac:ProfitLossFromContinuingOperationsAfterTax[29,444,000] + fac:ProfitLossFromDiscontinuedOperations[399,000]

fac:ProfitLoss[38,811,000] = fac:ProfitLossFromContinuingOperationsAfterTax[37,914,000] + fac:ProfitLossFromDiscontinuedOperations[897,000]

8valueAssertionFAC_CONSISTENCY_63 Added
  • ok:2
  • failed:0
 

ProfitLossFromContinuingOperationsAfterTax=ProfitLossFromContinuingOperationsBeforeTax-TaxExpenseIncome

2 instances:

fac:ProfitLossFromContinuingOperationsAfterTax[29,444,000] = fac:ProfitLossFromContinuingOperationsBeforeTax[42,184,000] - fac:TaxExpenseIncome[12,740,000]

fac:ProfitLossFromContinuingOperationsAfterTax[37,914,000] = fac:ProfitLossFromContinuingOperationsBeforeTax[54,239,000] - fac:TaxExpenseIncome[16,325,000]

9valueAssertionFAC_CONSISTENCY_64 Added
  • ok:2
  • failed:0
 

ProfitLossFromContinuingOperationsBeforeTax=ProfitLossBeforeFinanceCostsOrTaxExpense-FinanceCostsIncome

2 instances:

fac:ProfitLossFromContinuingOperationsBeforeTax[54,239,000] = fac:ProfitLossBeforeFinanceCostsOrTaxExpense[60,888,000] - fac:FinanceCostsIncome[6,649,000]

fac:ProfitLossFromContinuingOperationsBeforeTax[42,184,000] = fac:ProfitLossBeforeFinanceCostsOrTaxExpense[48,919,000] - fac:FinanceCostsIncome[6,735,000]

10valueAssertionFAC_CONSISTENCY_65 Added
  • ok:2
  • failed:0
 

ProfitLossBeforeFinanceCostsOrTaxExpense=ProfitLossFromOperatingActivities+NonoperatingIncomeExpense

2 instances:

fac:ProfitLossBeforeFinanceCostsOrTaxExpense[60,888,000] = fac:ProfitLossFromOperatingActivities[60,548,000] + fac:NonoperatingIncomeExpense[340,000]

fac:ProfitLossBeforeFinanceCostsOrTaxExpense[48,919,000] = fac:ProfitLossFromOperatingActivities[48,564,000] + fac:NonoperatingIncomeExpense[355,000]

11valueAssertionFAC_CONSISTENCY_66 Added
  • ok:2
  • failed:0
 

NonoperatingIncomeExpense=IncomeLossFromEquityAccountedEntities+OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense

2 instances:

fac:NonoperatingIncomeExpense[340,000] = fac:IncomeLossFromEquityAccountedEntities[340,000] + fac:OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense[0]

fac:NonoperatingIncomeExpense[355,000] = fac:IncomeLossFromEquityAccountedEntities[355,000] + fac:OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense[0]

12valueAssertionFAC_CONSISTENCY_68 Added
  • ok:0
  • failed:0
 

OperatingIncomeLoss=GrossProfitLoss-OtherOperatingIncome

13valueAssertionFAC_CONSISTENCY_69 Added
  • ok:2
  • failed:0
 

OperatingIncome=Revenue+OtherOperatingIncome

2 instances:

fac:OperatingIncome[174,542,000] = fac:Revenue[161,604,000] + fac:OtherOperatingIncome[12,938,000]

fac:OperatingIncome[214,369,000] = fac:Revenue[197,659,000] + fac:OtherOperatingIncome[16,710,000]

14valueAssertionFAC_CONSISTENCY_70 Added
  • ok:2
  • failed:0
 

ProfitLossFromOperatingActivities=OperatingIncome-OperatingExpenses

2 instances:

fac:ProfitLossFromOperatingActivities[48,564,000] = fac:OperatingIncome[174,542,000] - fac:OperatingExpenses[125,978,000]

fac:ProfitLossFromOperatingActivities[60,548,000] = fac:OperatingIncome[214,369,000] - fac:OperatingExpenses[153,821,000]

15valueAssertionMA_BIOFV0_BeginningAndEndingBalance
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

428000 {0, 428000, 0}

491000 {0, 491000, 0}

16valueAssertionMA_BIOFV1_IncreaseFromPurchases
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

63000 {0, 63000, 0}

17valueAssertionMA_BIOFV1a_GainLoss
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0}

18valueAssertionMA_BIOFV2_DecreaseFromHarvest
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0}

19valueAssertionMA_BIOFV3_BusinessCombinations
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0}

20valueAssertionMA_BIOFV4_Translation
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0}

21valueAssertionMA_BIOFV5_Other
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0}

22valueAssertionMA_IA0_IntangibleAssets
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

20945000 {20945000, 0, 0, 0, 0, 0, 0, 0, 0}

24550000 {24550000, 0, 0, 0, 0, 0, 0, 0, 0}

23valueAssertionMA_IA1_Additions
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

3605000 {3605000, 0, 0, 0, 0, 0, 0, 0, 0}

24valueAssertionMA_IA2_ClassifiedHeldForSale
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0, 0, 0, 0, 0, 0, 0}

25valueAssertionMA_IA3_Acquisitions
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0, 0, 0, 0, 0, 0, 0}

26valueAssertionMA_IA4_Revaluations
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0, 0, 0, 0, 0, 0, 0}

27valueAssertionMA_IA5_Amortization
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0, 0, 0, 0, 0, 0, 0}

28valueAssertionMA_IA6_Impairment
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0, 0, 0, 0, 0, 0, 0}

29valueAssertionMA_IA7_Other
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0, 0, 0, 0, 0, 0, 0}

30valueAssertionMA_IPC01a_InvestmentProperty
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

10050000 {10000000, 50000}

13300000 {10000000, 3300000}

31valueAssertionMA_IPC02a_Additions
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

3250000 {0, 3250000}

32valueAssertionMA_IPC03a_ClassifiedHeldForSale
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0}

33valueAssertionMA_IPC04a_Aquisitions
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0}

34valueAssertionMA_IPC05a_Revaluations
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0}

35valueAssertionMA_IPC06a_Transfers
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0}

36valueAssertionMA_IPC07a_Impairment
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0}

37valueAssertionMA_IPC08a_Other
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0}

38valueAssertionMA_MAPPERF0_BeginningAndEndingBalance
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

91640000 {91640000, 0, 0, 0, 0, 0, 0, 0}

111207000 {111207000, 0, 0, 0, 0, 0, 0, 0}

39valueAssertionMA_MAPPERF1_Additions
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

19567000 {19567000, 0, 0, 0, 0, 0, 0, 0}

40valueAssertionMA_MAPPERF2_ClassifiedHeldForSale
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0, 0, 0, 0, 0, 0}

41valueAssertionMA_MAPPERF3_Acquisitions
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0, 0, 0, 0, 0, 0}

42valueAssertionMA_MAPPERF4_Revaluations
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0, 0, 0, 0, 0, 0}

43valueAssertionMA_MAPPERF5_Transfers
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0, 0, 0, 0, 0, 0}

44valueAssertionMA_MAPPERF6_Impairment
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0, 0, 0, 0, 0, 0}

45valueAssertionMA_MAPPERF7_Depreciation
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0, 0, 0, 0, 0, 0}

46valueAssertionMA_MAPPERF8_Other
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0 {0, 0, 0, 0, 0, 0, 0, 0}

47valueAssertionMemberAggregation_MA1_Gross
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

91640000 {91640000, 0, 0, 0, 0, 0, 0, 0}

111207000 {111207000, 0, 0, 0, 0, 0, 0, 0}

48valueAssertionMemberAggregation_MA21_Gross
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

20945000 {20945000, 0, 0, 0, 0, 0, 0, 0, 0}

24550000 {24550000, 0, 0, 0, 0, 0, 0, 0, 0}

49valueAssertionMemberAggregation_MA22_AccumulatedAmort
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

0 {0, 0, 0, 0, 0, 0, 0, 0, 0}

0 {0, 0, 0, 0, 0, 0, 0, 0, 0}

50valueAssertionMemberAggregation_MA23_Net
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

20945000 {20945000, 0, 0, 0, 0, 0, 0, 0, 0}

24550000 {24550000, 0, 0, 0, 0, 0, 0, 0, 0}

51valueAssertionMemberAggregation_MA2_AccumulatedDepr
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

0 {0, 0, 0, 0, 0, 0, 0, 0}

0 {0, 0, 0, 0, 0, 0, 0, 0}

52valueAssertionMemberAggregation_MA3_Net
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

91640000 {91640000, 0, 0, 0, 0, 0, 0, 0}

111207000 {111207000, 0, 0, 0, 0, 0, 0, 0}

53valueAssertionMemberAggregation_MA41_Gross
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

10050000 {10000000, 50000}

13300000 {10000000, 3300000}

54valueAssertionMemberAggregation_MA41a_Gross
  • ok:0
  • failed:0
 

Total eq sum(Each)

55valueAssertionMemberAggregation_MA42_AccumulatedAmort
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

0 {0, 0}

0 {0, 0}

56valueAssertionMemberAggregation_MA42a_AccumulatedAmort
  • ok:0
  • failed:0
 

Total eq sum(Each)

57valueAssertionMemberAggregation_MA43_Net
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

10050000 {10000000, 50000}

13300000 {10000000, 3300000}

58valueAssertionMemberAggregation_MA51_Gross
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

0 {0, 0, 0}

0 {0, 0, 0}

59valueAssertionMemberAggregation_MA52_AccumulatedAmort
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

0 {0, 0, 0}

0 {0, 0, 0}

60valueAssertionMemberAggregation_MA53_Net
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

0 {0, 0, 0}

0 {0, 0, 0}

61valueAssertionMemberAggregation_MA71_Gross
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

428000 {0, 428000, 0}

491000 {0, 491000, 0}

62valueAssertionMemberAggregation_MA72_AccumulatedAmort
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

0 {0, 0, 0}

0 {0, 0, 0}

63valueAssertionMemberAggregation_MA73_Net
  • ok:2
  • failed:0
 

Total eq sum(Each)

2 instances:

428000 {0, 428000, 0}

491000 {0, 491000, 0}

64valueAssertionRollForward_RF01_Equity
  • ok:2
  • failed:0
 

Equity_BalanceStart+ProfitLoss+OtherComprehensiveIncomeLoss-Dividends+IssueOfShares-BuybackOfShares-SharebasedPayments-TransferOfReserves+OtherMiscellaneousEquityTransactions=Equity_BalanceEnd

2 instances:

aasb1060:Equity[37,786,000] + aasb1060:ProfitLoss[29,843,000] + aasb1060:OtherComprehensiveIncomeLoss[0] - aasb1060:Dividends[0] + aasb1060:IssueOfShares[40,324,000] - aasb1060:BuybackOfShares[0] - aasb1060:SharebasedPayments[0] - aasb1060:TransferOfReserves[0] + aasb1060:OtherMiscellaneousEquityTransactions[0] = aasb1060:Equity[107,953,000]

aasb1060:Equity[107,953,000] + aasb1060:ProfitLoss[38,811,000] + aasb1060:OtherComprehensiveIncomeLoss[0] - aasb1060:Dividends[38,811,000] + aasb1060:IssueOfShares[37,712,000] - aasb1060:BuybackOfShares[0] - aasb1060:SharebasedPayments[0] - aasb1060:TransferOfReserves[0] + aasb1060:OtherMiscellaneousEquityTransactions[0] = aasb1060:Equity[145,665,000]

65valueAssertionRollForward_RF02_PPE
  • ok:9
  • failed:0
 

PropertyPlantAndEquipmentNet_BalanceStart+AdditionsToPropertyPlantAndEquipment-ClassifiedAsHeldForSalePropertyPlantAndEquipment+AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations-RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome-TransfersToFromInvestmentProperty-ImpairmentLossesRecognizedReversedInProfitOrLoss-DepreciationOfPropertyPlantAndEquipment+OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment=PropertyPlantAndEquipmentNet_BalanceEnd

9 instances:

aasb1060:PropertyPlantAndEquipmentNet[0] + aasb1060:AdditionsToPropertyPlantAndEquipment[0] - aasb1060:ClassifiedAsHeldForSalePropertyPlantAndEquipment[0] + aasb1060:AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations[0] - aasb1060:RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersToFromInvestmentProperty[0] - aasb1060:ImpairmentLossesRecognizedReversedInProfitOrLoss[0] - aasb1060:DepreciationOfPropertyPlantAndEquipment[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment[0] = aasb1060:PropertyPlantAndEquipmentNet[0]

aasb1060:PropertyPlantAndEquipmentNet[0] + aasb1060:AdditionsToPropertyPlantAndEquipment[0] - aasb1060:ClassifiedAsHeldForSalePropertyPlantAndEquipment[0] + aasb1060:AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations[0] - aasb1060:RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersToFromInvestmentProperty[0] - aasb1060:ImpairmentLossesRecognizedReversedInProfitOrLoss[0] - aasb1060:DepreciationOfPropertyPlantAndEquipment[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment[0] = aasb1060:PropertyPlantAndEquipmentNet[0]

aasb1060:PropertyPlantAndEquipmentNet[0] + aasb1060:AdditionsToPropertyPlantAndEquipment[0] - aasb1060:ClassifiedAsHeldForSalePropertyPlantAndEquipment[0] + aasb1060:AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations[0] - aasb1060:RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersToFromInvestmentProperty[0] - aasb1060:ImpairmentLossesRecognizedReversedInProfitOrLoss[0] - aasb1060:DepreciationOfPropertyPlantAndEquipment[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment[0] = aasb1060:PropertyPlantAndEquipmentNet[0]

aasb1060:PropertyPlantAndEquipmentNet[0] + aasb1060:AdditionsToPropertyPlantAndEquipment[0] - aasb1060:ClassifiedAsHeldForSalePropertyPlantAndEquipment[0] + aasb1060:AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations[0] - aasb1060:RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersToFromInvestmentProperty[0] - aasb1060:ImpairmentLossesRecognizedReversedInProfitOrLoss[0] - aasb1060:DepreciationOfPropertyPlantAndEquipment[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment[0] = aasb1060:PropertyPlantAndEquipmentNet[0]

aasb1060:PropertyPlantAndEquipmentNet[0] + aasb1060:AdditionsToPropertyPlantAndEquipment[0] - aasb1060:ClassifiedAsHeldForSalePropertyPlantAndEquipment[0] + aasb1060:AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations[0] - aasb1060:RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersToFromInvestmentProperty[0] - aasb1060:ImpairmentLossesRecognizedReversedInProfitOrLoss[0] - aasb1060:DepreciationOfPropertyPlantAndEquipment[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment[0] = aasb1060:PropertyPlantAndEquipmentNet[0]

aasb1060:PropertyPlantAndEquipmentNet[0] + aasb1060:AdditionsToPropertyPlantAndEquipment[0] - aasb1060:ClassifiedAsHeldForSalePropertyPlantAndEquipment[0] + aasb1060:AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations[0] - aasb1060:RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersToFromInvestmentProperty[0] - aasb1060:ImpairmentLossesRecognizedReversedInProfitOrLoss[0] - aasb1060:DepreciationOfPropertyPlantAndEquipment[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment[0] = aasb1060:PropertyPlantAndEquipmentNet[0]

aasb1060:PropertyPlantAndEquipmentNet[0] + aasb1060:AdditionsToPropertyPlantAndEquipment[0] - aasb1060:ClassifiedAsHeldForSalePropertyPlantAndEquipment[0] + aasb1060:AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations[0] - aasb1060:RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersToFromInvestmentProperty[0] - aasb1060:ImpairmentLossesRecognizedReversedInProfitOrLoss[0] - aasb1060:DepreciationOfPropertyPlantAndEquipment[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment[0] = aasb1060:PropertyPlantAndEquipmentNet[0]

aasb1060:PropertyPlantAndEquipmentNet[91,640,000] + aasb1060:AdditionsToPropertyPlantAndEquipment[19,567,000] - aasb1060:ClassifiedAsHeldForSalePropertyPlantAndEquipment[0] + aasb1060:AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations[0] - aasb1060:RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersToFromInvestmentProperty[0] - aasb1060:ImpairmentLossesRecognizedReversedInProfitOrLoss[0] - aasb1060:DepreciationOfPropertyPlantAndEquipment[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment[0] = aasb1060:PropertyPlantAndEquipmentNet[111,207,000]

aasb1060:PropertyPlantAndEquipmentNet[91,640,000] + aasb1060:AdditionsToPropertyPlantAndEquipment[19,567,000] - aasb1060:ClassifiedAsHeldForSalePropertyPlantAndEquipment[0] + aasb1060:AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations[0] - aasb1060:RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersToFromInvestmentProperty[0] - aasb1060:ImpairmentLossesRecognizedReversedInProfitOrLoss[0] - aasb1060:DepreciationOfPropertyPlantAndEquipment[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment[0] = aasb1060:PropertyPlantAndEquipmentNet[111,207,000]

66valueAssertionRollForward_RF05a_Investments
  • ok:3
  • failed:0
 

InvestmentProperty_BalanceStart+AdditionsToInvestmentProperty-ClassifiedAsHeldForSaleInvestmentProperty+AcquisitionsOfInvestmentPropertyThroughBusinessCombinations-RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome-TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment-ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss+OtherMiscellaneousIncreasesDecreasesInInvestmentProperty=InvestmentProperty_BalanceEnd

3 instances:

aasb1060:InvestmentProperty[10,000,000] + aasb1060:AdditionsToInvestmentProperty[0] - aasb1060:ClassifiedAsHeldForSaleInvestmentProperty[0] + aasb1060:AcquisitionsOfInvestmentPropertyThroughBusinessCombinations[0] - aasb1060:RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment[0] - aasb1060:ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInInvestmentProperty[0] = aasb1060:InvestmentProperty[10,000,000]

aasb1060:InvestmentProperty[50,000] + aasb1060:AdditionsToInvestmentProperty[3,250,000] - aasb1060:ClassifiedAsHeldForSaleInvestmentProperty[0] + aasb1060:AcquisitionsOfInvestmentPropertyThroughBusinessCombinations[0] - aasb1060:RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment[0] - aasb1060:ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInInvestmentProperty[0] = aasb1060:InvestmentProperty[3,300,000]

aasb1060:InvestmentProperty[10,050,000] + aasb1060:AdditionsToInvestmentProperty[3,250,000] - aasb1060:ClassifiedAsHeldForSaleInvestmentProperty[0] + aasb1060:AcquisitionsOfInvestmentPropertyThroughBusinessCombinations[0] - aasb1060:RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment[0] - aasb1060:ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInInvestmentProperty[0] = aasb1060:InvestmentProperty[13,300,000]

67valueAssertionRollForward_RF08_IntangibleAssetsOtherThanGoodwill
  • ok:10
  • failed:0
 

IntangibleAssetsOtherThanGoodwill_BalanceStart+AdditionsToIntangibleAssetsOtherThanGoodwill-ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill+AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations-RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome-AmortizationOfIntangibleAssetsOtherThanGoodwill-ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss+OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill=IntangibleAssetsOtherThanGoodwill_BalanceEnd

10 instances:

aasb1060:IntangibleAssetsOtherThanGoodwill[0] + aasb1060:AdditionsToIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill[0] + aasb1060:AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations[0] - aasb1060:RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:AmortizationOfIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill[0] = aasb1060:IntangibleAssetsOtherThanGoodwill[0]

aasb1060:IntangibleAssetsOtherThanGoodwill[0] + aasb1060:AdditionsToIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill[0] + aasb1060:AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations[0] - aasb1060:RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:AmortizationOfIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill[0] = aasb1060:IntangibleAssetsOtherThanGoodwill[0]

aasb1060:IntangibleAssetsOtherThanGoodwill[0] + aasb1060:AdditionsToIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill[0] + aasb1060:AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations[0] - aasb1060:RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:AmortizationOfIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill[0] = aasb1060:IntangibleAssetsOtherThanGoodwill[0]

aasb1060:IntangibleAssetsOtherThanGoodwill[0] + aasb1060:AdditionsToIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill[0] + aasb1060:AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations[0] - aasb1060:RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:AmortizationOfIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill[0] = aasb1060:IntangibleAssetsOtherThanGoodwill[0]

aasb1060:IntangibleAssetsOtherThanGoodwill[0] + aasb1060:AdditionsToIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill[0] + aasb1060:AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations[0] - aasb1060:RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:AmortizationOfIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill[0] = aasb1060:IntangibleAssetsOtherThanGoodwill[0]

aasb1060:IntangibleAssetsOtherThanGoodwill[0] + aasb1060:AdditionsToIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill[0] + aasb1060:AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations[0] - aasb1060:RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:AmortizationOfIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill[0] = aasb1060:IntangibleAssetsOtherThanGoodwill[0]

aasb1060:IntangibleAssetsOtherThanGoodwill[0] + aasb1060:AdditionsToIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill[0] + aasb1060:AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations[0] - aasb1060:RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:AmortizationOfIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill[0] = aasb1060:IntangibleAssetsOtherThanGoodwill[0]

aasb1060:IntangibleAssetsOtherThanGoodwill[0] + aasb1060:AdditionsToIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill[0] + aasb1060:AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations[0] - aasb1060:RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:AmortizationOfIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill[0] = aasb1060:IntangibleAssetsOtherThanGoodwill[0]

aasb1060:IntangibleAssetsOtherThanGoodwill[20,945,000] + aasb1060:AdditionsToIntangibleAssetsOtherThanGoodwill[3,605,000] - aasb1060:ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill[0] + aasb1060:AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations[0] - aasb1060:RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:AmortizationOfIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill[0] = aasb1060:IntangibleAssetsOtherThanGoodwill[24,550,000]

aasb1060:IntangibleAssetsOtherThanGoodwill[20,945,000] + aasb1060:AdditionsToIntangibleAssetsOtherThanGoodwill[3,605,000] - aasb1060:ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill[0] + aasb1060:AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations[0] - aasb1060:RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:AmortizationOfIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill[0] = aasb1060:IntangibleAssetsOtherThanGoodwill[24,550,000]

68valueAssertionRollForward_RF25_CashAndCashEquivalents
  • ok:2
  • failed:0
 

CashAndCashEquivalents_BalanceStart+NetIncreaseDecreaseInCashAndCashEquivalents=CashAndCashEquivalents_BalanceEnd

2 instances:

aasb1060:CashAndCashEquivalents[37,786,000] + aasb1060:NetIncreaseDecreaseInCashAndCashEquivalents[0] = aasb1060:CashAndCashEquivalents[37,786,000]

aasb1060:CashAndCashEquivalents[37,786,000] + aasb1060:NetIncreaseDecreaseInCashAndCashEquivalents[7,139,000] = aasb1060:CashAndCashEquivalents[44,925,000]

69valueAssertionRollForward_RF25_Goodwill
  • ok:1
  • failed:0
 

Goodwill_BalanceStart+ChangesArisingFromNewBusinessCombinations-ImpairmentLossesImpactingGoodwill-DisposalsOfPreviouslyAcquiredBusinesses+OtherIncreasesDecreasesInGoodwill=Goodwill_BalanceEnd

1 instance:

aasb1060:Goodwill[9,508,000] + aasb1060:ChangesArisingFromNewBusinessCombinations[248,000] - aasb1060:ImpairmentLossesImpactingGoodwill[0] - aasb1060:DisposalsOfPreviouslyAcquiredBusinesses[0] + aasb1060:OtherIncreasesDecreasesInGoodwill[0] = aasb1060:Goodwill[9,756,000]

70valueAssertionRollForward_RF64_BiologicalAssets
  • ok:4
  • failed:0
 

BiologicalAssets_BalanceStart+GainLossFromChangesInFairValueLessCostsToSell+IncreasesFromPurchasesOfBiologicalAssets-DecreasesFromHarvestOfBiologicalAssets+IncreasesInBiologicalAssetsFromBusinessCombinations+EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets+OtherIncreaesDecreasesInBiologicalAssets=BiologicalAssets_BalanceEnd

4 instances:

aasb1060:BiologicalAssets[0] + aasb1060:GainLossFromChangesInFairValueLessCostsToSell[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[0] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:IncreasesInBiologicalAssetsFromBusinessCombinations[0] + aasb1060:EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[0]

aasb1060:BiologicalAssets[0] + aasb1060:GainLossFromChangesInFairValueLessCostsToSell[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[0] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:IncreasesInBiologicalAssetsFromBusinessCombinations[0] + aasb1060:EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[0]

aasb1060:BiologicalAssets[428,000] + aasb1060:GainLossFromChangesInFairValueLessCostsToSell[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[63,000] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:IncreasesInBiologicalAssetsFromBusinessCombinations[0] + aasb1060:EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[491,000]

aasb1060:BiologicalAssets[428,000] + aasb1060:GainLossFromChangesInFairValueLessCostsToSell[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[63,000] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:IncreasesInBiologicalAssetsFromBusinessCombinations[0] + aasb1060:EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[491,000]

71valueAssertionRollForward_RF85_Provisions
  • ok:1
  • failed:0
 

Provisions_BalanceStart+AdditionsToProvisions-ChargedAgainstProvisions-UnusedProvisionsReversed=Provisions_BalanceEnd

1 instance:

aasb1060:Provisions[2,622,000] + aasb1060:AdditionsToProvisions[1,648,000] - aasb1060:ChargedAgainstProvisions[0] - aasb1060:UnusedProvisionsReversed[0] = aasb1060:Provisions[4,270,000]

72valueAssertionRollForward_RF99_ShareBasedPayments
  • ok:3
  • failed:0
 

NumberOfShareOptionsOutstanding_BalanceStart+NumberOfShareOptionsGranted-NumberOfShareOptionsForfeited-NumberOfShareOptionsExercised-NumberOfShareOptionsExpired=NumberOfShareOptionsOutstanding_BalanceEnd

3 instances:

aasb1060:NumberOfShareOptionsOutstanding[0] + aasb1060:NumberOfShareOptionsGranted[0] - aasb1060:NumberOfShareOptionsForfeited[0] - aasb1060:NumberOfShareOptionsExercised[0] - aasb1060:NumberOfShareOptionsExpired[0] = aasb1060:NumberOfShareOptionsOutstanding[0]

aasb1060:NumberOfShareOptionsOutstanding[0] + aasb1060:NumberOfShareOptionsGranted[0] - aasb1060:NumberOfShareOptionsForfeited[0] - aasb1060:NumberOfShareOptionsExercised[0] - aasb1060:NumberOfShareOptionsExpired[0] = aasb1060:NumberOfShareOptionsOutstanding[0]

aasb1060:NumberOfShareOptionsOutstanding[0] + aasb1060:NumberOfShareOptionsGranted[0] - aasb1060:NumberOfShareOptionsForfeited[0] - aasb1060:NumberOfShareOptionsExercised[0] - aasb1060:NumberOfShareOptionsExpired[0] = aasb1060:NumberOfShareOptionsOutstanding[0]

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

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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