Generated by Pacioli version 45d7c8c (updated 3 years ago). Analysis at 2026-05-15T16:28:00+0000 for myAUDTaddress. Return to MAIN PAGE |

### Report for GH259400TOMPUOLS65II on 2022-12-31 (Reported Networks)

#### Extended Resources Added and Options Used

Options: [newRulesFormat,noCertificateCheck,cacheValidity(0),pacioliTraceExtensions([unboundRuleMarkup])]

Additional linkbases and schemas:

['https://raw.githubusercontent.com/seattlemethod/universal/refs/heads/main/model-structure-rules-strict-def.xml']

## Table of Contents - reported networks only

| TERMS
| Mappings
| FACTS (technical listing)
| Type-subtype graph |
| Type-subtype table |
| Model Structure Validation |
1 | 001-Documentation-Report Information | Report Information [Hypercube] | Structures | Facts | Pivots |
2 | 002-Documentation-Reporting Entity Information | Reporting Entity Information [Hypercube] | Structures | Facts | Pivots |
3 | 100-Statement-Statement of Financial Position, Classified (Net Assets Approach) | Statement of Financial Position, Classified [Hypercube] | Structures | Facts | Pivots |
4 | 101-Statement-Statement of Financial Position, Liquidity | Statement of Financial Position, Liquidity [Hypercube] | Structures | Facts | Pivots |
5 | 102-Statement-Statement of Financial Position, Classified (Alternative) | Statement of Financial Position, Classified, Alternative [Hypercube] | Structures | Facts | Pivots |
6 | 111-Statement-Statement of Profit or Loss (by Function) | Statement of Profit or Loss, by Function [Hypercube] | Structures | Facts | Pivots |
7 | 112-Statement-Statement of Profit or Loss (by Nature) | Statement of Profit or Loss, by Nature [Hypercube] | Structures | Facts | Pivots |
8 | 121-Statement-Statement of Other Comprehensive Income (OCI Compoonents Presented Net of Tax) | Statement of Other Comprehensive Income [Hypercube] | Structures | Facts | Pivots |
9 | 131-Statement-Statement of Cash Flows (Direct Method) | Statement of Cash Flows, Direct Method [Hypercube] | Structures | Facts | Pivots |
10 | 140-Statement-Restatement of Equity (Previously Issued Financial Report) | Retrospective Restatement of Equity [Hypercube] | Structures | Facts | Pivots |
11 | 141-Statement-Statement of Changes in Equity | Statement of Changes in Equity [Hypercube] | Structures | Facts | Pivots |
12 | 201-Policies-Significant Accounting Policies | Significant Accounting Policies [Hypercube] | Structures | Facts | Pivots |
13 | 202-Policies-Property, Plant, and Equipment Policies | Property, Plant and Equipment Policies by Class [Hypercube] | Structures | Facts | Pivots |
14 | 251-Disaggregation-Cash and Cash Equivalents Items | Cash and Cash Equivalents Components [Hypercube] | Structures | Facts | Pivots |
15 | 252-Disaggregation-Trade and Other Current Receivables Items | Trade and Other Current Receivables Components [Hypercube] | Structures | Facts | Pivots |
16 | 254-Disaggregation-Other Current Financial Assets Items | Other Current Financial Assets Components [Hypercube] | Structures | Facts | Pivots |
17 | 255-Disaggregation-Current Inventories Items | Current Inventories Components [Hypercube] | Structures | Facts | Pivots |
18 | 256-Disaggregation-Current Biological Assets Items | Current Biological Assets Components [Hypercube] | Structures | Facts | Pivots |
19 | 257-Disaggregation-Other Miscelleneous Current Assets Items | Other Miscellaneous Current Assets Components [Hypercube] | Structures | Facts | Pivots |
20 | 258-Disaggregation-Assets or Disposal Groups Classified as Held for Sale Items | Assets or Disposal Groups Classified as Held for Sale Components [Hypercube] | Structures | Facts | Pivots |
21 | 259-Disaggregation-Trade and Other Non-current Receivables Items | Trade and Other Non-current Receivables Components [Hypercube] | Structures | Facts | Pivots |
22 | 260-Disaggregation-Other Non-current Financial Assets Items | Other Non-current Financial Assets Components [Hypercube] | Structures | Facts | Pivots |
23 | 261-Disaggregation-Non-current Inventories Items | Non-current Inventories Components [Hypercube] | Structures | Facts | Pivots |
24 | 262-Disaggregation-Property, Plant and Equipment Items | Property, Plant and Equipment by Class [Hypercube] | Structures | Facts | Pivots |
25 | 263-Disaggregation-Investment Property Items | Investment Property Components [Hypercube] | Structures | Facts | Pivots |
26 | 264-Disaggregation-Intangible Assets Other than Goodwill Items | Intangible Assets other than Goodwill Components [Hypercube] | Structures | Facts | Pivots |
27 | 265-Disaggregation-Goodwill Items | Goodwill Components [Hypercube] | Structures | Facts | Pivots |
28 | 266-Disaggregation-Non-current Biological Assets Items | Non-current Biological Assets Components [Hypercube] | Structures | Facts | Pivots |
29 | 267-Disaggregation-Investments in Associates Items | Investments in Associates Components [Hypercube] | Structures | Facts | Pivots |
30 | 268-Disaggregation-Investments in Joint Ventures Items | Investments in Joint Ventures Components [Hypercube] | Structures | Facts | Pivots |
31 | 269-Disaggregation-Deferred Tax Assets and Liabilities Items | Deferred Tax Assets and Liabilities Components [Hypercube] | Structures | Facts | Pivots |
32 | 270-Disaggregation-Other Miscellaneous Non-current Assets Items | Other Miscellaneous Non-current Assets Components [Hypercube] | Structures | Facts | Pivots |
33 | 321-Disaggregation-Trade and Other Receivables Items | Trade and Other Receivables Components [Hypercube] | Structures | Facts | Pivots |
34 | 322-Disaggregation-Other Financial Assets Items | Other Financial Assets Components [Hypercube] | Structures | Facts | Pivots |
35 | 323-Disaggregation-Inventories Items | Inventories Components [Hypercube] | Structures | Facts | Pivots |
36 | 324-Disaggregation-Biological Assets Items | Biological Assets Components [Hypercube] | Structures | Facts | Pivots |
37 | 325-Disaggregation-Other Miscellaneous Assets Items | Other Miscellaneous Assets Components [Hypercube] | Structures | Facts | Pivots |
38 | 351-Disaggregation-Trade and Other Current Payables Items | Trade and Other Current Payables Components [Hypercube] | Structures | Facts | Pivots |
39 | 352-Disaggregation-Other Current Financial Liabilities Items | Other Current Financial Liabilities Components [Hypercube] | Structures | Facts | Pivots |
40 | 353-Disaggregation-Current Provisions Items | Current Provisions Components [Hypercube] | Structures | Facts | Pivots |
41 | 355-Disaggregation-Other Miscellaneous Current Liabilities Items | Other Miscellaneous Current Liabilities Components [Hypercube] | Structures | Facts | Pivots |
42 | 356-Disaggregation-Liabilities or Disposal Groups Classified as Held for Sale Items | Liabilities or Disposal Groups Classified as Held for Sale Components [Hypercube] | Structures | Facts | Pivots |
43 | 357-Disaggregation-Trade and Other Non-current Payables Items | Trade and Other Non-current Payables Components [Hypercube] | Structures | Facts | Pivots |
44 | 358-Disaggregation-Non-current Provisions Items | Non-current Provisions Components [Hypercube] | Structures | Facts | Pivots |
45 | 359-Disaggregation-Other Non-current Financial Liabilities Items | Other Non-current Financial Liabilities Components [Hypercube] | Structures | Facts | Pivots |
46 | 361-Disaggregation-Other Miscellaneous Non-current Liabilities Items | Other Miscellaneous Non-current Liabilities Components [Hypercube] | Structures | Facts | Pivots |
47 | 381-Disaggregation-Trade and Other Payables Items | Trade and Other Payables Components [Hypercube] | Structures | Facts | Pivots |
48 | 382-Disaggregation-Other Financial Liabilities Items | Other Financial Liabilities Components [Hypercube] | Structures | Facts | Pivots |
49 | 383-Disaggregation-Provisions Items | Provisions Components [Hypercube] | Structures | Facts | Pivots |
50 | 384-Disaggregation-Other Miscellaneous Liabilities Items | Other Miscellaneous Liabilities Components [Hypercube] | Structures | Facts | Pivots |
51 | 451-Disaggregation-Revenue Items | Revenue Components [Hypercube] | Structures | Facts | Pivots |
52 | 456-Disaggregation-Cost of Sales Items | Cost of Sales Components [Hypercube] | Structures | Facts | Pivots |
53 | 461-Disaggregation-Other Operating Income Items | Other Operating Income Components [Hypercube] | Structures | Facts | Pivots |
54 | 466-Disaggregation-Operating Expenses Excluding Cost of Sales Items | Operating Expenses Exclusing Cost of Sales Components [Hypercube] | Structures | Facts | Pivots |
55 | 471-Disaggregation-Other Non-operating Income (Expense) Not Including Finance Costs or Tax Expense Items | Other Non-operating Income (Expenses) Not Including Finance Costs or Tax Expense Components [Hypercube] | Structures | Facts | Pivots |
56 | 481-Disaggregation-Finance Costs (Income) Items | Finance Costs (Income) Components [Hypercube] | Structures | Facts | Pivots |
57 | 486-Disaggregation-Operating Expenses | Operating Expenses Components [Hypercube] | Structures | Facts | Pivots |
58 | 491-Disaggregation-Tax Expense (Income) Items | Tax Expense (Income) Components [Hypercube] | Structures | Facts | Pivots |
59 | 501-Movements-Property, Plant, and Equipment Changes | Property, Plant and Equipment Movements [Hypercube] | Structures | Facts | Pivots |
60 | 502-Movements-Investment Property, Cost Method, Changes | Investment Property, Cost Method, Movements [Hypercube] | Structures | Facts | Pivots |
61 | 503-Movements-Intangible Assets Other than Goodwill Changes | Intangible Assets Other than Goodwill Movements [Hypercube] | Structures | Facts | Pivots |
62 | 504-Movements-Goodwill Changes | Goodwill Movements [Hypercube] | Structures | Facts | Pivots |
63 | 505-Movements-Biological Assets Fair Value Model Changes | Biological Assets, Fair Value Model, Movements [Hypercube] | Structures | Facts | Pivots |
64 | 506-Movements-Biological Assets Cost Model Changes | Biological Assets, Cost Model, Movements [Hypercube] | Structures | Facts | Pivots |
65 | 507-Movements-Provisions Changes | Provisions Movements [Hypercube] | Structures | Facts | Pivots |
66 | 971-Disclosure-Future Lease Payments Lessee | Future Lease Payments of Lessee [Hypercube] | Structures | Facts | Pivots |
67 | 972-Disclosure-Future Lease Payments Under Non-cancellable Operating Leases | Future Lease Payments Receivable Under Non-cancellable Operating Leases [Hypercube] | Structures | Facts | Pivots |
68 | 991-Disclosure-Share-based Payments | Share-based Payments by Type of Arrangment [Hypercube] | Structures | Facts | Pivots |
| Derivations graph
| Blocks
| Blocks Graph
| Metaverse (preliminary)
All Rules | Calculations
Value Assertions
| Messages

#### Messages

xbrlValidation messages courtesy of Arelle (version 93b79b11de7cf66030650e9034918c1133927dce)

# | Type | Stage | Message
--- | --- | --- | ---
1 | info | xbrlValidation(done) | XBRL syntax was verified
2 | warning | rememberPrefixes | Repeated prefix cm-roles for http://accounting.auditchain.finance/conceptual-model/cm-roles and https://github.com/seattlemethod/universal/cm-roles (already defined in https://raw.githubusercontent.com/seattlemethod/universal/refs/heads/main/cm-roles.xsd) in http://accounting.auditchain.finance/cm/cm-roles.xsd

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