Consistency Rule: CF21

Rule code:
CF21

Consistency rule:
fac:NetCashFlow = (fac:NetCashFlowFromOperatingActivities + fac:NetCashFlowFromInvestingActivities + fac:NetCashFlowFromFinancingActivities)

Tests concept:
essence:NetCashFlow

Commentary:
Same as CF1, except exchange gains are not included because they are included in the roll forward of cash and cash equivalents.

Rule variables:
essence:NetCashFlow
essence:NetCashFlowFromOperatingActivities
essence:NetCashFlowFromInvestingActivities
essence:NetCashFlowFromFinancingActivities

---

XBRL Formula:
fac-Rule-Consistency-Code-CF21-formula.xml

Status:

Key:
25