11/1/2021 11:59:44 AM
| Line | Financial Statement Location | Rule Code | Rule (XBRL Formula XPath 2.0 Format) | Rule (Controlled Natural Language Format) | Commentary |
|---|---|---|---|---|---|
| 1 | BS05 | $Equity = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests) | BS5 = Equity - (EquityAttributableToControllingInterests + EquityAttributableToNoncontrollingInterests) |
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| 2 | Balance sheet | BS01 | $Assets = $LiabilitiesAndEquity | BS1 = Assets - LiabilitiesAndEquity |
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| 3 | Balance sheet | BS02 | $Assets = ($CurrentAssets + $NoncurrentAssets) | BS2 = Assets - (CurrentAssets + NoncurrentAssets) |
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| 4 | Balance sheet | BS03 | $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) | BS3 = Liabilities - (CurrentLiabilities + NoncurrentLiabilities) |
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| 5 | Balance sheet | BS04 | $LiabilitiesAndEquity = ($Liabilities + $Equity) | BS4 = LiabilitiesAndNetAssets - (Liabilities + Equity) |
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| 6 | Balance sheet | BS06 | $NetAssets = ($Assets - $Liabilities) | BS6 = NetAssets - (Assets - Liabilities) |
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| 7 | Cash flow statement | CF01 | $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) | CF1 = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) |
Same as CF1, except exchange gains are not included because they are included in the roll forward of cash and cash equivalents. |
| 8 | Income statement | IS02 | $NetIncomeLoss = ($IncomeFromNormalActivitiesOfEntity + $IncomeFromPeripheralOrIncidentalTransactionsOfEntity) | IS1 = NetIncomeLoss - (IncomeFromNormalActivitiesOfEntity + IncomeFromPeripheralOrIncidentalTransactionsOfEntity) |
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| 9 | Income statement | IS03 | $NetIncomeLoss = ($Revenue - $Expenses + $Gains - $Losses) | IS1 = NetIncomeLoss - (Revenue - Expenses + Gains - Losses) |
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| 10 | Income statement | IS04 | $ComprehensiveIncomeLoss = ($NetIncomeLoss + $OtherComprehensiveIncome) | IS2 = ComprehensiveIncomeLoss - (NetIncomeLoss + OtherComprehensiveIncome) |