This rule tests reported facts for consistency with a number of fundamental accounting relationships, for example, Assets equals Liabilities plus Equity.
The rule checks that the components of the calculation are present before checking the calculation. In some cases the components may not be present but their children are. In these cases the value can be derived by adding values across a dimension. The table below lists the defined calculations and the components that must be present for the rule to run. If a component is not required and the value is not present it is treated as having a value of zero.
In evaluating equivalents, a tolerance is applied, based on the accuracy of the least precise fact involved in the calculation.
The rule identifies the following issues in a filing:
- Values have been entered correctly
- The correct element has been used to report a value
- The calculation relationship has been defined correctly in the filing.
These issues are a problem for consumption because the data will be extracted incorrectly for analysis.
The rule is applied to each row of the rule element ID index table below.
Each row has one of the following dimensional restrictions:
- Default only – the relationship is only checked for facts that have no non-defaulted taxonomy-defined dimension values.
- All Dimensions — the relationship is checked for all facts.
- All Dimensions except X — the relationship is checked for all facts that do not have a non-default value for the any of the specified dimensions.
For a given relationship, an eligible fact set is a a set of facts which:
- contains facts which are dimensionally aligned except for concept;
- contains only facts for concepts in the "Concepts" column, and contains a fact for each concept that is not flagged as "optional";
- meets the specified dimensional restriction; and
- contains no nil-valued facts.
For each eligible fact set, the reported value for the left hand side of the specified relationship MUST NOT differ from the value calculated for the right hand side of the relationship by more than the specified tolerance. If the set does not contain a fact for an optional concept, its value is treated as zero.
The specified tolerance is:
2 * 10^(-M)
Where M is the minimum (least precise) value of decimals for any fact in the set. If the fact contains only facts with a decimals value of "infinity", or values of more than 5, then a default value of 5 is used for M.
Query: does a nil-valued optional fact count as "zero" or disable the check?
Example rule message1
Assets with a value of 340,000,000 is not equal to the total of Liabilities and Equity with a value of 350,000,000. These values should be equal.
The properties of this ifrs-full:Assets fact are:
Period: 2014-12-31
Dimensions: none
Unit: USD
Rule version: 16.0
{$fact1.label} with a value of {$fact1} is not equal to the total of {$fact2.label} with a value of {$fact2}. These values should be equal.
The properties of this {$fact1.name} fact are:
Period: {$fact1.period}
Dimensions: {$fact1.dimensions}
Unit: {$fact1.unit}
Rule version: {$ruleVersion}
${Result_item.name}
Rule version: ${ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
The required facts column indicates that the facts for these concepts must exist in the filing for the rule to execute. If a component of the equation is missing and the concept is required to get a valid result the rule will not execute. If a concept is not required and is missing it will be treated as if it has a value of zero. For example to calculate Assets the value of Current Assets and Noncurrent Assets are both required to be present for the rule to execute.
| Rule ID | Relationship | Concepts |
| 9539 | Assets = EquityAndLiabilities
Default Only |
|
| 9540 | Assets = CurrentAssets + NoncurrentAssets
All Dimensions except MaturityAxis and PastDueStatusAxis |
|
| 9541 | Liabilities = CurrentLiabilities + NoncurrentLiabilities
All Dimensions except MaturityAxis and PastDueStatusAxis |
|
| 9542 | Equity = EquityAttributableToOwnersOfParent
+ NoncontrollingInterests
+ EquityAttributableToParticipatingPolicyholders Default Only |
|
| 9543 | ComprehensiveIncome = ProfitLoss + OtherComprehensiveIncome
All Dimensions except srt:ConsolidationItemsAxis |
|
| 9544 | IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges = CashFlowsFromUsedInOperatingActivities + CashFlowsFromUsedInInvestingActivities + CashFlowsFromUsedInFinancingActivities
All Dimensions |
|
| 9545 | CashFlowsFromUsedInFinancingActivities = CashFlowsFromUsedInFinancingActivitiesContinuingOperations + CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations
All Dimensions |
|
| 9546 | CashFlowsFromUsedInInvestingActivities = CashFlowsFromUsedInInvestingActivitiesContinuingOperations + CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations
All Dimensions |
|
| 9547 | CashFlowsFromUsedInOperatingActivities = CashFlowsFromUsedInOperatingActivitiesContinuingOperations + CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations
All Dimensions |
|
| 9548 | IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations = CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations + CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations + CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations
All Dimensions |
|
1: Presentation style of rule messages may differ among software implementations of the rules.
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