Generated by Pacioli version 45d7c8c (updated 2 years, 5 months ago). Analysis at 2025-09-16T20:53:33+0000 for myAUDTaddress. Return to MAIN PAGE |

Type | Defined | Bound | Derived | OK | Fail
--- | --- | --- | --- | --- | ---
formula | 13 | 0 | 3 | 0 | 0

#### Derivation Rules

# | Type | Name |  | Rule Expression
--- | --- | --- | --- | ---
1 | formula | FAC_IMPUTE_BS_DER_31 Added derived:1 |  | if EquityAttributableToControllingInterests eq null and exists(Equity)and EquityAttributableToNoncontrollingInterests eq null then Equity else null derives fac:EquityAttributableToControllingInterests 1 instance: if fac:EquityAttributableToControllingInterests[0] eq null and exists fac:Equity[0] and fac:EquityAttributableToNoncontrollingInterests[0] eq null then fac:Equity[0] else null derived fac:EquityAttributableToControllingInterests[0]
2 | formula | FAC_IMPUTE_BS_DER_32 Added derived:1 |  | if EquityAttributableToNoncontrollingInterests eq null and exists(Equity)and exists(EquityAttributableToControllingInterests)then Equity-EquityAttributableToControllingInterests else null derives fac:EquityAttributableToNoncontrollingInterests 1 instance: if fac:EquityAttributableToNoncontrollingInterests[0] eq null and exists fac:Equity[0] and exists fac:EquityAttributableToControllingInterests[0] then fac:Equity[0] - fac:EquityAttributableToControllingInterests[0] else null derived fac:EquityAttributableToNoncontrollingInterests[0]
3 | formula | FAC_IMPUTE_BS_Impute_01 Added derived:0 |  | if exists(LiabilitiesAndEquity)and exists(CurrentAssets)and Assets eq null and NoncurrentAssets eq null then CurrentAssets else null derives fac:Assets
4 | formula | FAC_IMPUTE_BS_Impute_02 Added derived:0 |  | if exists(LiabilitiesAndEquity)and exists(CurrentAssets)and exists(LiabilitiesAndEquity)and Assets eq null and NoncurrentAssets eq null then CurrentAssets else null derives fac:Assets
5 | formula | FAC_IMPUTE_BS_Impute_03 Added derived:0 |  | if Assets eq null and NoncurrentAssets eq null and exists(Liabilities)and exists(Equity)and exists(LiabilitiesAndEquity)and LiabilitiesAndEquity=Liabilities+Equity then CurrentAssets else null derives fac:Assets
6 | formula | FAC_IMPUTE_BS_Impute_04 Added derived:0 |  | if Assets eq null and NoncurrentAssets eq null and exists(CurrentAssets)then Assets-CurrentAssets else null derives fac:NoncurrentAssets
7 | formula | FAC_IMPUTE_BS_Impute_05 Added derived:1 |  | if LiabilitiesAndEquity eq null and exists(Assets)then Assets else null derives fac:LiabilitiesAndEquity 1 instance: if fac:LiabilitiesAndEquity[0] eq null and exists fac:Assets[0] then fac:Assets[0] else null derived fac:LiabilitiesAndEquity[0]
8 | formula | FAC_IMPUTE_BS_Impute_12 Added derived:0 |  | if NoncurrentLiabilities eq null and exists(Liabilities)and exists(CurrentLiabilities)then Liabilities-CurrentLiabilities else null derives fac:NoncurrentLiabilities
9 | formula | FAC_IMPUTE_BS_Impute_14 Added derived:0 |  | if Liabilities eq null and exists(CurrentLiabilities)and exists(NoncurrentLiabilities)then CurrentLiabilities+NoncurrentLiabilities else null derives fac:Liabilities
10 | formula | FAC_IMPUTE_BS_Impute_56 Added derived:0 |  | if NoncurrentLiabilities eq null and exists(CurrentLiabilities)and exists(Liabilities)then Liabilities-CurrentLiabilities else null derives fac:NoncurrentLiabilities
11 | formula | FAC_IMPUTE_IS_DER_21 Added derived:0 |  | if ProfitLossAttributableToControllingInterests eq null and exists(ProfitLoss)and ProfitLossAttributableToNoncontrollingInterests eq null then ProfitLoss else null derives fac:ProfitLossAttributableToControllingInterests
12 | formula | FAC_IMPUTE_IS_DER_22 Added derived:0 |  | if ProfitLossAttributableToNoncontrollingInterests eq null and exists(ProfitLoss)and exists(ProfitLossAttributableToControllingInterests)then ProfitLoss-ProfitLossAttributableToControllingInterests else null derives fac:ProfitLossAttributableToNoncontrollingInterests
13 | formula | FAC_IMPUTE_IS_Impute_23 Added derived:0 |  | if GrossProfitLoss eq null and exists(Revenue)and exists(CostsOfRevenue)then Revenue-CostsOfRevenue else null derives fac:GrossProfitLoss

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