Value Assertions

Type	Defined	Bound	Derived	OK	Fail
valueAssertion	18	25	0	21	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	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]
4	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]
5	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]
6	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]
7	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]
8	valueAssertion	FAC_CONSISTENCY_60 Added ok:3 failed:0	NetIncomeLoss=IncomeFromNormalActivitiesOfEntity+IncomeFromPeripheralOrIncidentalTransactionsOfEntity 3 instances: fac:NetIncomeLoss[1,250] = fac:IncomeFromNormalActivitiesOfEntity[500] + fac:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[750] fac:NetIncomeLoss[1,750] = fac:IncomeFromNormalActivitiesOfEntity[1,500] + fac:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[250] fac:NetIncomeLoss[3,000] = fac:IncomeFromNormalActivitiesOfEntity[2,000] + fac:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[1,000]
9	valueAssertion	MAN_MA_1 ok:1 failed:0	Total eq sum(Each) 1 instance: 2000 {250, 750, 1000}
10	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]
11	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]
12	valueAssertion	VA1805450035 ok:1 failed:0	Actual=Budget+Variance 1 instance: proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[1,000] = proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[750] + proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[250]
13	valueAssertion	VA950718923 ok:1 failed:0	Actual=Budget+Variance 1 instance: proof:IncomeFromNormalActivitiesOfEntity[2,000] = proof:IncomeFromNormalActivitiesOfEntity[500] + proof:IncomeFromNormalActivitiesOfEntity[1,500]
14	valueAssertion	Variance_Expenses ok:0 failed:0	Actual=Budget+Variance
15	valueAssertion	Variance_Gains ok:0 failed:0	Actual=Budget+Variance
16	valueAssertion	Variance_Losses ok:0 failed:0	Actual=Budget+Variance
17	valueAssertion	Variance_NetIncome ok:1 failed:0	Actual=Budget+Variance 1 instance: proof:NetIncome[3,000] = proof:NetIncome[1,250] + proof:NetIncome[1,750]
18	valueAssertion	Variance_Revenues ok:0 failed:0	Actual=Budget+Variance

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

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]

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]

valueAssertion

FAC_CONSISTENCY_4 Added

ok:2
failed:0

Liabilities=CurrentLiabilities+NoncurrentLiabilities

2 instances:

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

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]

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]

valueAssertion

FAC_CONSISTENCY_60 Added

ok:3
failed:0

NetIncomeLoss=IncomeFromNormalActivitiesOfEntity+IncomeFromPeripheralOrIncidentalTransactionsOfEntity

3 instances:

fac:NetIncomeLoss[1,250] = fac:IncomeFromNormalActivitiesOfEntity[500] + fac:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[750]

fac:NetIncomeLoss[1,750] = fac:IncomeFromNormalActivitiesOfEntity[1,500] + fac:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[250]

fac:NetIncomeLoss[3,000] = fac:IncomeFromNormalActivitiesOfEntity[2,000] + fac:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[1,000]

valueAssertion

MAN_MA_1

ok:1
failed:0

Total eq sum(Each)

1 instance:

2000 {250, 750, 1000}

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]

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]

valueAssertion

VA1805450035

ok:1
failed:0

Actual=Budget+Variance

1 instance:

proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[1,000] = proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[750] + proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[250]

valueAssertion

VA950718923