Derivation Rules

Generated by Pacioli version 45d7c8c (updated 2 years, 5 months ago). Analysis at 2025-09-17T13:39:59+0000 for myAUDTaddress. Return to MAIN PAGE

Type	Defined	Bound	Derived	OK	Fail
formula	2	0	3	0	0

Derivation Rules

#	Type	Name		Rule Expression
1	formula	FAC_IMPUTE_BS_Impute_05 Added derived:2		if LiabilitiesAndEquity eq null and exists(Assets)then Assets else null derives fac:LiabilitiesAndEquity 2 instances: if fac:LiabilitiesAndEquity[0] eq null and exists fac:Assets[0] then fac:Assets[0] else null derived fac:LiabilitiesAndEquity[0] if fac:LiabilitiesAndEquity[0] eq null and exists fac:Assets[0] then fac:Assets[0] else null derived fac:LiabilitiesAndEquity[0]
2	formula	FAC_IMPUTE_IS_DER_25 Added derived:1		if ProfitLossBeforeFinanceCostsOrTaxExpense eq null and exists(ProfitLossFromContinuingOperationsBeforeTax)and exists(FinanceCostsIncome)then ProfitLossFromContinuingOperationsBeforeTax+FinanceCostsIncome else null derives fac:ProfitLossBeforeFinanceCostsOrTaxExpense 1 instance: if fac:ProfitLossBeforeFinanceCostsOrTaxExpense[0] eq null and exists fac:ProfitLossFromContinuingOperationsBeforeTax[0] and exists fac:FinanceCostsIncome[0] then fac:ProfitLossFromContinuingOperationsBeforeTax[0] + fac:FinanceCostsIncome[0] else null derived fac:ProfitLossBeforeFinanceCostsOrTaxExpense[0]

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

When all intervening facts have been checked by consistency rules these are are in green
Rules with inconsistent facts in red
Rules that were not evaluated, because they had no facts to bind, in yellow
Derivation rules (if any) that have derived (imputed) facts which have not been checked are in blue

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