Generated by Pacioli version 45d7c8c (updated 2 years, 9 months ago). Analysis at 2026-01-30T18:29:48+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
valueAssertion82840260

Value Assertions

#TypeName Rule Expression
1valueAssertionAdjustment_ADJ01_Equity
  • ok:1
  • failed:0
 

Restated=OrigionallyStated+EffectOfMandatoryChangeInAccountingPolicy+EffectOfVoluntaryChangeInAccountingPolicy+EffectOfCorrectionOfPriorPeriodError

1 instance:

aasb1060:Equity[0] = aasb1060:Equity[0] + aasb1060:EffectOfMandatoryChangeInAccountingPolicy[0] + aasb1060:EffectOfVoluntaryChangeInAccountingPolicy[0] + aasb1060:EffectOfCorrectionOfPriorPeriodError[0]

2valueAssertionFAC_CONSISTENCY_17 Added
  • ok:1
  • failed:0
 

ComprehensiveIncomeLoss=ProfitLoss+OtherComprehensiveIncomeLoss

1 instance:

fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0]

3valueAssertionFAC_CONSISTENCY_3 Added
  • ok:2
  • failed:0
 

Assets=CurrentAssets+NoncurrentAssets

2 instances:

fac:Assets[0] = fac:CurrentAssets[0] + fac:NoncurrentAssets[0]

fac:Assets[0] = fac:CurrentAssets[0] + fac:NoncurrentAssets[0]

4valueAssertionFAC_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]

5valueAssertionFAC_CONSISTENCY_58 Added
  • ok:1
  • failed:0
 

NetCashFlow=NetCashFlowFromOperatingActivities+NetCashFlowFromInvestingActivities+NetCashFlowFromFinancingActivities+EffectOfExchangeRateChanges

1 instance:

fac:NetCashFlow[0] = fac:NetCashFlowFromOperatingActivities[0] + fac:NetCashFlowFromInvestingActivities[0] + fac:NetCashFlowFromFinancingActivities[0] + fac:EffectOfExchangeRateChanges[0]

6valueAssertionFAC_CONSISTENCY_60 Added
  • ok:1
  • failed:0
 

ProfitLoss=ProfitLossAttributableToControllingInterests+ProfitLossAttributableToNoncontrollingInterests

1 instance:

fac:ProfitLoss[0] = fac:ProfitLossAttributableToControllingInterests[0] + fac:ProfitLossAttributableToNoncontrollingInterests[0]

7valueAssertionFAC_CONSISTENCY_62 Added
  • ok:1
  • failed:0
 

ProfitLoss=ProfitLossFromContinuingOperationsAfterTax+ProfitLossFromDiscontinuedOperations

1 instance:

fac:ProfitLoss[0] = fac:ProfitLossFromContinuingOperationsAfterTax[0] + fac:ProfitLossFromDiscontinuedOperations[0]

8valueAssertionFAC_CONSISTENCY_63 Added
  • ok:1
  • failed:0
 

ProfitLossFromContinuingOperationsAfterTax=ProfitLossFromContinuingOperationsBeforeTax-TaxExpenseIncome

1 instance:

fac:ProfitLossFromContinuingOperationsAfterTax[0] = fac:ProfitLossFromContinuingOperationsBeforeTax[0] - fac:TaxExpenseIncome[0]

9valueAssertionFAC_CONSISTENCY_64 Added
  • ok:1
  • failed:0
 

ProfitLossFromContinuingOperationsBeforeTax=ProfitLossBeforeFinanceCostsOrTaxExpense-FinanceCostsIncome

1 instance:

fac:ProfitLossFromContinuingOperationsBeforeTax[0] = fac:ProfitLossBeforeFinanceCostsOrTaxExpense[0] - fac:FinanceCostsIncome[0]

10valueAssertionFAC_CONSISTENCY_65 Added
  • ok:1
  • failed:0
 

ProfitLossBeforeFinanceCostsOrTaxExpense=ProfitLossFromOperatingActivities+NonoperatingIncomeExpense

1 instance:

fac:ProfitLossBeforeFinanceCostsOrTaxExpense[0] = fac:ProfitLossFromOperatingActivities[0] + fac:NonoperatingIncomeExpense[0]

11valueAssertionFAC_CONSISTENCY_66 Added
  • ok:1
  • failed:0
 

NonoperatingIncomeExpense=IncomeLossFromEquityAccountedEntities+OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense

1 instance:

fac:NonoperatingIncomeExpense[0] = fac:IncomeLossFromEquityAccountedEntities[0] + fac:OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense[0]

12valueAssertionFAC_CONSISTENCY_68 Added
  • ok:1
  • failed:0
 

OperatingIncomeLoss=GrossProfitLoss-OtherOperatingIncome

1 instance:

fac:OperatingIncomeLoss[0] = fac:GrossProfitLoss[0] - fac:OtherOperatingIncome[0]

13valueAssertionFAC_CONSISTENCY_69 Added
  • ok:1
  • failed:0
 

OperatingIncome=Revenue+OtherOperatingIncome

1 instance:

fac:OperatingIncome[0] = fac:Revenue[0] + fac:OtherOperatingIncome[0]

14valueAssertionFAC_CONSISTENCY_70 Added
  • ok:1
  • failed:0
 

ProfitLossFromOperatingActivities=OperatingIncome-OperatingExpenses

1 instance:

fac:ProfitLossFromOperatingActivities[0] = fac:OperatingIncome[0] - fac:OperatingExpenses[0]

15valueAssertionMA_BIOCM0_BeginningAndEndingBalance
  • ok:0
  • failed:0
 

Total eq sum(Each)

16valueAssertionMA_BIOCM1_IncreaseFromPurchases
  • ok:0
  • failed:0
 

Total eq sum(Each)

17valueAssertionMA_BIOCM2_DecreaseFromHarvest
  • ok:0
  • failed:0
 

Total eq sum(Each)

18valueAssertionMA_BIOCM3_Depreciation
  • ok:0
  • failed:0
 

Total eq sum(Each)

19valueAssertionMA_BIOCM4_Impairment
  • ok:0
  • failed:0
 

Total eq sum(Each)

20valueAssertionMA_BIOCM5_Other
  • ok:0
  • failed:0
 

Total eq sum(Each)

21valueAssertionMA_BIOFV0_BeginningAndEndingBalance
  • ok:0
  • failed:0
 

Total eq sum(Each)

22valueAssertionMA_BIOFV1_IncreaseFromPurchases
  • ok:0
  • failed:0
 

Total eq sum(Each)

23valueAssertionMA_BIOFV1a_GainLoss
  • ok:0
  • failed:0
 

Total eq sum(Each)

24valueAssertionMA_BIOFV2_DecreaseFromHarvest
  • ok:0
  • failed:0
 

Total eq sum(Each)

25valueAssertionMA_BIOFV3_BusinessCombinations
  • ok:0
  • failed:0
 

Total eq sum(Each)

26valueAssertionMA_BIOFV4_Translation
  • ok:0
  • failed:0
 

Total eq sum(Each)

27valueAssertionMA_BIOFV5_Other
  • ok:0
  • failed:0
 

Total eq sum(Each)

28valueAssertionMA_IA0_IntangibleAssets
  • ok:0
  • failed:0
 

Total eq sum(Each)

29valueAssertionMA_IA1_Additions
  • ok:0
  • failed:0
 

Total eq sum(Each)

30valueAssertionMA_IA2_ClassifiedHeldForSale
  • ok:0
  • failed:0
 

Total eq sum(Each)

31valueAssertionMA_IA3_Acquisitions
  • ok:0
  • failed:0
 

Total eq sum(Each)

32valueAssertionMA_IA4_Revaluations
  • ok:0
  • failed:0
 

Total eq sum(Each)

33valueAssertionMA_IA5_Amortization
  • ok:0
  • failed:0
 

Total eq sum(Each)

34valueAssertionMA_IA6_Impairment
  • ok:0
  • failed:0
 

Total eq sum(Each)

35valueAssertionMA_IA7_Other
  • ok:0
  • failed:0
 

Total eq sum(Each)

36valueAssertionMA_IPC01a_InvestmentProperty
  • ok:0
  • failed:0
 

Total eq sum(Each)

37valueAssertionMA_IPC02a_Additions
  • ok:0
  • failed:0
 

Total eq sum(Each)

38valueAssertionMA_IPC03a_ClassifiedHeldForSale
  • ok:0
  • failed:0
 

Total eq sum(Each)

39valueAssertionMA_IPC04a_Aquisitions
  • ok:0
  • failed:0
 

Total eq sum(Each)

40valueAssertionMA_IPC05a_Revaluations
  • ok:0
  • failed:0
 

Total eq sum(Each)

41valueAssertionMA_IPC06a_Transfers
  • ok:0
  • failed:0
 

Total eq sum(Each)

42valueAssertionMA_IPC07a_Impairment
  • ok:0
  • failed:0
 

Total eq sum(Each)

43valueAssertionMA_IPC08a_Other
  • ok:0
  • failed:0
 

Total eq sum(Each)

44valueAssertionMA_MAPPERF0_BeginningAndEndingBalance
  • ok:0
  • failed:0
 

Total eq sum(Each)

45valueAssertionMA_MAPPERF1_Additions
  • ok:0
  • failed:0
 

Total eq sum(Each)

46valueAssertionMA_MAPPERF2_ClassifiedHeldForSale
  • ok:0
  • failed:0
 

Total eq sum(Each)

47valueAssertionMA_MAPPERF3_Acquisitions
  • ok:0
  • failed:0
 

Total eq sum(Each)

48valueAssertionMA_MAPPERF4_Revaluations
  • ok:0
  • failed:0
 

Total eq sum(Each)

49valueAssertionMA_MAPPERF5_Transfers
  • ok:0
  • failed:0
 

Total eq sum(Each)

50valueAssertionMA_MAPPERF6_Impairment
  • ok:0
  • failed:0
 

Total eq sum(Each)

51valueAssertionMA_MAPPERF7_Depreciation
  • ok:0
  • failed:0
 

Total eq sum(Each)

52valueAssertionMA_MAPPERF8_Other
  • ok:0
  • failed:0
 

Total eq sum(Each)

53valueAssertionMemberAggregation_MA1_Gross
  • ok:0
  • failed:0
 

Total eq sum(Each)

54valueAssertionMemberAggregation_MA21_Gross
  • ok:0
  • failed:0
 

Total eq sum(Each)

55valueAssertionMemberAggregation_MA22_AccumulatedAmort
  • ok:0
  • failed:0
 

Total eq sum(Each)

56valueAssertionMemberAggregation_MA23_Net
  • ok:0
  • failed:0
 

Total eq sum(Each)

57valueAssertionMemberAggregation_MA2_AccumulatedDepr
  • ok:0
  • failed:0
 

Total eq sum(Each)

58valueAssertionMemberAggregation_MA3_Net
  • ok:0
  • failed:0
 

Total eq sum(Each)

59valueAssertionMemberAggregation_MA41_Gross
  • ok:0
  • failed:0
 

Total eq sum(Each)

60valueAssertionMemberAggregation_MA41a_Gross
  • ok:0
  • failed:0
 

Total eq sum(Each)

61valueAssertionMemberAggregation_MA42_AccumulatedAmort
  • ok:0
  • failed:0
 

Total eq sum(Each)

62valueAssertionMemberAggregation_MA42a_AccumulatedAmort
  • ok:0
  • failed:0
 

Total eq sum(Each)

63valueAssertionMemberAggregation_MA43_Net
  • ok:0
  • failed:0
 

Total eq sum(Each)

64valueAssertionMemberAggregation_MA51_Gross
  • ok:0
  • failed:0
 

Total eq sum(Each)

65valueAssertionMemberAggregation_MA52_AccumulatedAmort
  • ok:0
  • failed:0
 

Total eq sum(Each)

66valueAssertionMemberAggregation_MA53_Net
  • ok:0
  • failed:0
 

Total eq sum(Each)

67valueAssertionMemberAggregation_MA61_Gross
  • ok:0
  • failed:0
 

Total eq sum(Each)

68valueAssertionMemberAggregation_MA62_AccumulatedAmort
  • ok:0
  • failed:0
 

Total eq sum(Each)

69valueAssertionMemberAggregation_MA63_Net
  • ok:0
  • failed:0
 

Total eq sum(Each)

70valueAssertionMemberAggregation_MA71_Gross
  • ok:0
  • failed:0
 

Total eq sum(Each)

71valueAssertionMemberAggregation_MA72_AccumulatedAmort
  • ok:0
  • failed:0
 

Total eq sum(Each)

72valueAssertionMemberAggregation_MA73_Net
  • ok:0
  • failed:0
 

Total eq sum(Each)

73valueAssertionRollForward_RF01_Equity
  • ok:1
  • failed:0
 

Equity_BalanceStart+ProfitLoss+OtherComprehensiveIncomeLoss-Dividends+IssueOfShares-BuybackOfShares-SharebasedPayments-TransferOfReserves+OtherMiscellaneousEquityTransactions=Equity_BalanceEnd

1 instance:

aasb1060:Equity[0] + aasb1060:ProfitLoss[0] + aasb1060:OtherComprehensiveIncomeLoss[0] - aasb1060:Dividends[0] + aasb1060:IssueOfShares[0] - aasb1060:BuybackOfShares[0] - aasb1060:SharebasedPayments[0] - aasb1060:TransferOfReserves[0] + aasb1060:OtherMiscellaneousEquityTransactions[0] = aasb1060:Equity[0]

74valueAssertionRollForward_RF02_PPE
  • ok:1
  • failed:0
 

PropertyPlantAndEquipmentNet_BalanceStart+AdditionsToPropertyPlantAndEquipment-ClassifiedAsHeldForSalePropertyPlantAndEquipment+AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations-RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome-TransfersToFromInvestmentProperty-ImpairmentLossesRecognizedReversedInProfitOrLoss-DepreciationOfPropertyPlantAndEquipment+OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment=PropertyPlantAndEquipmentNet_BalanceEnd

1 instance:

aasb1060:PropertyPlantAndEquipmentNet[0] + aasb1060:AdditionsToPropertyPlantAndEquipment[0] - aasb1060:ClassifiedAsHeldForSalePropertyPlantAndEquipment[0] + aasb1060:AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations[0] - aasb1060:RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersToFromInvestmentProperty[0] - aasb1060:ImpairmentLossesRecognizedReversedInProfitOrLoss[0] - aasb1060:DepreciationOfPropertyPlantAndEquipment[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment[0] = aasb1060:PropertyPlantAndEquipmentNet[0]

75valueAssertionRollForward_RF05a_Investments
  • ok:1
  • failed:0
 

InvestmentProperty_BalanceStart+AdditionsToInvestmentProperty-ClassifiedAsHeldForSaleInvestmentProperty+AcquisitionsOfInvestmentPropertyThroughBusinessCombinations-RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome-TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment-ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss+OtherMiscellaneousIncreasesDecreasesInInvestmentProperty=InvestmentProperty_BalanceEnd

1 instance:

aasb1060:InvestmentProperty[0] + aasb1060:AdditionsToInvestmentProperty[0] - aasb1060:ClassifiedAsHeldForSaleInvestmentProperty[0] + aasb1060:AcquisitionsOfInvestmentPropertyThroughBusinessCombinations[0] - aasb1060:RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment[0] - aasb1060:ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInInvestmentProperty[0] = aasb1060:InvestmentProperty[0]

76valueAssertionRollForward_RF08_IntangibleAssetsOtherThanGoodwill
  • ok:1
  • failed:0
 

IntangibleAssetsOtherThanGoodwill_BalanceStart+AdditionsToIntangibleAssetsOtherThanGoodwill-ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill+AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations-RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome-AmortizationOfIntangibleAssetsOtherThanGoodwill-ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss+OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill=IntangibleAssetsOtherThanGoodwill_BalanceEnd

1 instance:

aasb1060:IntangibleAssetsOtherThanGoodwill[0] + aasb1060:AdditionsToIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill[0] + aasb1060:AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations[0] - aasb1060:RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome[0] - aasb1060:AmortizationOfIntangibleAssetsOtherThanGoodwill[0] - aasb1060:ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss[0] + aasb1060:OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill[0] = aasb1060:IntangibleAssetsOtherThanGoodwill[0]

77valueAssertionRollForward_RF25_CashAndCashEquivalents
  • ok:1
  • failed:0
 

CashAndCashEquivalents_BalanceStart+NetIncreaseDecreaseInCashAndCashEquivalents=CashAndCashEquivalents_BalanceEnd

1 instance:

aasb1060:CashAndCashEquivalents[0] + aasb1060:NetIncreaseDecreaseInCashAndCashEquivalents[0] = aasb1060:CashAndCashEquivalents[0]

78valueAssertionRollForward_RF25_Goodwill
  • ok:1
  • failed:0
 

Goodwill_BalanceStart+ChangesArisingFromNewBusinessCombinations-ImpairmentLossesImpactingGoodwill-DisposalsOfPreviouslyAcquiredBusinesses+OtherIncreasesDecreasesInGoodwill=Goodwill_BalanceEnd

1 instance:

aasb1060:Goodwill[0] + aasb1060:ChangesArisingFromNewBusinessCombinations[0] - aasb1060:ImpairmentLossesImpactingGoodwill[0] - aasb1060:DisposalsOfPreviouslyAcquiredBusinesses[0] + aasb1060:OtherIncreasesDecreasesInGoodwill[0] = aasb1060:Goodwill[0]

79valueAssertionRollForward_RF64_BiologicalAssets
  • ok:1
  • failed:0
 

BiologicalAssets_BalanceStart+GainLossFromChangesInFairValueLessCostsToSell+IncreasesFromPurchasesOfBiologicalAssets-DecreasesFromHarvestOfBiologicalAssets+IncreasesInBiologicalAssetsFromBusinessCombinations+EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets+OtherIncreaesDecreasesInBiologicalAssets=BiologicalAssets_BalanceEnd

1 instance:

aasb1060:BiologicalAssets[0] + aasb1060:GainLossFromChangesInFairValueLessCostsToSell[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[0] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:IncreasesInBiologicalAssetsFromBusinessCombinations[0] + aasb1060:EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[0]

80valueAssertionRollForward_RF65_BiologicalAssetsCostMethod
  • ok:1
  • failed:0
 

BiologicalAssets_BalanceStart+IncreasesFromPurchasesOfBiologicalAssets-DecreasesFromHarvestOfBiologicalAssets+DepreciationOfBiologicalAssets-ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss+OtherIncreaesDecreasesInBiologicalAssets=BiologicalAssets_BalanceEnd

1 instance:

aasb1060:BiologicalAssets[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[0] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:DepreciationOfBiologicalAssets[0] - aasb1060:ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[0]

81valueAssertionRollForward_RF85_Provisions
  • ok:1
  • failed:0
 

Provisions_BalanceStart+AdditionsToProvisions-ChargedAgainstProvisions-UnusedProvisionsReversed=Provisions_BalanceEnd

1 instance:

aasb1060:Provisions[0] + aasb1060:AdditionsToProvisions[0] - aasb1060:ChargedAgainstProvisions[0] - aasb1060:UnusedProvisionsReversed[0] = aasb1060:Provisions[0]

82valueAssertionRollForward_RF99_ShareBasedPayments
  • ok:1
  • failed:0
 

NumberOfShareOptionsOutstanding_BalanceStart+NumberOfShareOptionsGranted-NumberOfShareOptionsForfeited-NumberOfShareOptionsExercised-NumberOfShareOptionsExpired=NumberOfShareOptionsOutstanding_BalanceEnd

1 instance:

aasb1060:NumberOfShareOptionsOutstanding[0] + aasb1060:NumberOfShareOptionsGranted[0] - aasb1060:NumberOfShareOptionsForfeited[0] - aasb1060:NumberOfShareOptionsExercised[0] - aasb1060:NumberOfShareOptionsExpired[0] = aasb1060:NumberOfShareOptionsOutstanding[0]

The colours used for the rules are significant, and have the following meanings:

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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