Generated by Pacioli version 45d7c8c (updated 2 years, 8 months ago). Analysis at 2026-01-11T15:08:49+0000 for myAUDTaddress. Return to MAIN PAGE |

Type | Defined | Bound | Derived | OK | Fail
--- | --- | --- | --- | --- | ---
valueAssertion | 78 | 127 | 0 | 125 | 0

#### Value Assertions

# | Type | Name |  | Rule Expression
--- | --- | --- | --- | ---
1 | valueAssertion | Adjustment_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]
2 | valueAssertion | FAC_CONSISTENCY_12 Added ok:1 failed:0 |  | GrossProfitLoss=Revenue+CostsOfRevenue 1 instance: fac:GrossProfitLoss[0] = fac:Revenue[0] + fac:CostsOfRevenue[0]
3 | valueAssertion | FAC_CONSISTENCY_17 Added ok:1 failed:0 |  | ComprehensiveIncomeLoss=ProfitLoss+OtherComprehensiveIncomeLoss 1 instance: fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0]
4 | valueAssertion | FAC_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]
5 | valueAssertion | FAC_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]
6 | valueAssertion | FAC_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]
7 | valueAssertion | FAC_CONSISTENCY_60 Added ok:1 failed:0 |  | ProfitLoss=ProfitLossAttributableToControllingInterests+ProfitLossAttributableToNoncontrollingInterests 1 instance: fac:ProfitLoss[0] = fac:ProfitLossAttributableToControllingInterests[0] + fac:ProfitLossAttributableToNoncontrollingInterests[0]
8 | valueAssertion | FAC_CONSISTENCY_62 Added ok:1 failed:0 |  | ProfitLoss=ProfitLossFromContinuingOperationsAfterTax+ProfitLossFromDiscontinuedOperations 1 instance: fac:ProfitLoss[0] = fac:ProfitLossFromContinuingOperationsAfterTax[0] + fac:ProfitLossFromDiscontinuedOperations[0]
9 | valueAssertion | FAC_CONSISTENCY_63 Added ok:1 failed:0 |  | ProfitLossFromContinuingOperationsAfterTax=ProfitLossFromContinuingOperationsBeforeTax-TaxExpenseIncome 1 instance: fac:ProfitLossFromContinuingOperationsAfterTax[0] = fac:ProfitLossFromContinuingOperationsBeforeTax[0] - fac:TaxExpenseIncome[0]
10 | valueAssertion | FAC_CONSISTENCY_64 Added ok:1 failed:0 |  | ProfitLossFromContinuingOperationsBeforeTax=ProfitLossBeforeFinanceCostsOrTaxExpense-FinanceCostsIncome 1 instance: fac:ProfitLossFromContinuingOperationsBeforeTax[0] = fac:ProfitLossBeforeFinanceCostsOrTaxExpense[0] - fac:FinanceCostsIncome[0]
11 | valueAssertion | FAC_CONSISTENCY_65 Added ok:1 failed:0 |  | ProfitLossBeforeFinanceCostsOrTaxExpense=ProfitLossFromOperatingActivities+NonoperatingIncomeExpense 1 instance: fac:ProfitLossBeforeFinanceCostsOrTaxExpense[0] = fac:ProfitLossFromOperatingActivities[0] + fac:NonoperatingIncomeExpense[0]
12 | valueAssertion | FAC_CONSISTENCY_66 Added ok:1 failed:0 |  | NonoperatingIncomeExpense=IncomeLossFromEquityAccountedEntities+OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense 1 instance: fac:NonoperatingIncomeExpense[0] = fac:IncomeLossFromEquityAccountedEntities[0] + fac:OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense[0]
13 | valueAssertion | FAC_CONSISTENCY_67 Added ok:1 failed:0 |  | ProfitLossFromOperatingActivities=OperatingIncomeLoss-OperatingExpensesExcludingCostsOfRevenue 1 instance: fac:ProfitLossFromOperatingActivities[0] = fac:OperatingIncomeLoss[0] - fac:OperatingExpensesExcludingCostsOfRevenue[0]
14 | valueAssertion | FAC_CONSISTENCY_68 Added ok:1 failed:0 |  | OperatingIncomeLoss=GrossProfitLoss-OtherOperatingIncome 1 instance: fac:OperatingIncomeLoss[0] = fac:GrossProfitLoss[0] - fac:OtherOperatingIncome[0]
15 | valueAssertion | MA_BIOCM0_BeginningAndEndingBalance ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0} 0 {0, 0, 0}
16 | valueAssertion | MA_BIOCM1_IncreaseFromPurchases ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0}
17 | valueAssertion | MA_BIOCM2_DecreaseFromHarvest ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0}
18 | valueAssertion | MA_BIOCM3_Depreciation ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0}
19 | valueAssertion | MA_BIOCM4_Impairment ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0}
20 | valueAssertion | MA_BIOCM5_Other ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0}
21 | valueAssertion | MA_BIOFV0_BeginningAndEndingBalance ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0} 0 {0, 0, 0}
22 | valueAssertion | MA_BIOFV1_IncreaseFromPurchases ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0}
23 | valueAssertion | MA_BIOFV1a_GainLoss ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0}
24 | valueAssertion | MA_BIOFV2_DecreaseFromHarvest ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0}
25 | valueAssertion | MA_BIOFV3_BusinessCombinations ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0}
26 | valueAssertion | MA_BIOFV4_Translation ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0}
27 | valueAssertion | MA_BIOFV5_Other ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0}
28 | valueAssertion | MA_IA0_IntangibleAssets ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0, 0, 0, 0, 0, 0, 0} 0 {0, 0, 0, 0, 0, 0, 0, 0, 0}
29 | valueAssertion | MA_IA1_Additions ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0, 0}
30 | valueAssertion | MA_IA2_ClassifiedHeldForSale ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0, 0}
31 | valueAssertion | MA_IA3_Acquisitions ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0, 0}
32 | valueAssertion | MA_IA4_Revaluations ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0, 0}
33 | valueAssertion | MA_IA5_Amortization ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0, 0}
34 | valueAssertion | MA_IA6_Impairment ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0, 0}
35 | valueAssertion | MA_IA7_Other ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0, 0}
36 | valueAssertion | MA_IPC01a_InvestmentProperty ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 0 {0, 0}
37 | valueAssertion | MA_IPC02a_Additions ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0}
38 | valueAssertion | MA_IPC03a_ClassifiedHeldForSale ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0}
39 | valueAssertion | MA_IPC04a_Aquisitions ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0}
40 | valueAssertion | MA_IPC05a_Revaluations ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0}
41 | valueAssertion | MA_IPC06a_Transfers ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0}
42 | valueAssertion | MA_IPC07a_Impairment ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0}
43 | valueAssertion | MA_IPC08a_Other ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0}
44 | valueAssertion | MA_MAPPERF0_BeginningAndEndingBalance ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0, 0, 0, 0, 0, 0} 0 {0, 0, 0, 0, 0, 0, 0, 0}
45 | valueAssertion | MA_MAPPERF1_Additions ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0}
46 | valueAssertion | MA_MAPPERF2_ClassifiedHeldForSale ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0}
47 | valueAssertion | MA_MAPPERF3_Acquisitions ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0}
48 | valueAssertion | MA_MAPPERF4_Revaluations ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0}
49 | valueAssertion | MA_MAPPERF5_Transfers ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0}
50 | valueAssertion | MA_MAPPERF6_Impairment ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0}
51 | valueAssertion | MA_MAPPERF7_Depreciation ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0}
52 | valueAssertion | MA_MAPPERF8_Other ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0, 0, 0, 0, 0, 0, 0}
53 | valueAssertion | MemberAggregation_MA1_Gross ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0, 0, 0, 0, 0, 0} 0 {0, 0, 0, 0, 0, 0, 0, 0}
54 | valueAssertion | MemberAggregation_MA21_Gross ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0, 0, 0, 0, 0, 0, 0} 0 {0, 0, 0, 0, 0, 0, 0, 0, 0}
55 | valueAssertion | MemberAggregation_MA22_AccumulatedAmort ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0, 0, 0, 0, 0, 0, 0} 0 {0, 0, 0, 0, 0, 0, 0, 0, 0}
56 | valueAssertion | MemberAggregation_MA23_Net ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0, 0, 0, 0, 0, 0, 0} 0 {0, 0, 0, 0, 0, 0, 0, 0, 0}
57 | valueAssertion | MemberAggregation_MA2_AccumulatedDepr ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0, 0, 0, 0, 0, 0} 0 {0, 0, 0, 0, 0, 0, 0, 0}
58 | valueAssertion | MemberAggregation_MA3_Net ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0, 0, 0, 0, 0, 0} 0 {0, 0, 0, 0, 0, 0, 0, 0}
59 | valueAssertion | MemberAggregation_MA41_Gross ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 0 {0, 0}
60 | valueAssertion | MemberAggregation_MA41a_Gross ok:0 failed:0 |  | Total eq sum(Each)
61 | valueAssertion | MemberAggregation_MA42_AccumulatedAmort ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 0 {0, 0}
62 | valueAssertion | MemberAggregation_MA42a_AccumulatedAmort ok:0 failed:0 |  | Total eq sum(Each)
63 | valueAssertion | MemberAggregation_MA43_Net ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 0 {0, 0}
64 | valueAssertion | MemberAggregation_MA51_Gross ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0} 0 {0, 0, 0}
65 | valueAssertion | MemberAggregation_MA52_AccumulatedAmort ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0} 0 {0, 0, 0}
66 | valueAssertion | MemberAggregation_MA53_Net ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0} 0 {0, 0, 0}
67 | valueAssertion | MemberAggregation_MA71_Gross ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0} 0 {0, 0, 0}
68 | valueAssertion | MemberAggregation_MA72_AccumulatedAmort ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0} 0 {0, 0, 0}
69 | valueAssertion | MemberAggregation_MA73_Net ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0, 0} 0 {0, 0, 0}
70 | valueAssertion | RollForward_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]
71 | valueAssertion | RollForward_RF02_PPE ok:9 failed:0 |  | PropertyPlantAndEquipmentNet_BalanceStart+AdditionsToPropertyPlantAndEquipment-ClassifiedAsHeldForSalePropertyPlantAndEquipment+AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations-RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome-TransfersToFromInvestmentProperty-ImpairmentLossesRecognizedReversedInProfitOrLoss-DepreciationOfPropertyPlantAndEquipment+OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment=PropertyPlantAndEquipmentNet_BalanceEnd 9 instances: 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] 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] 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] 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] 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] 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] 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] 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] 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]
72 | valueAssertion | RollForward_RF05a_Investments ok:3 failed:0 |  | InvestmentProperty_BalanceStart+AdditionsToInvestmentProperty-ClassifiedAsHeldForSaleInvestmentProperty+AcquisitionsOfInvestmentPropertyThroughBusinessCombinations-RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome-TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment-ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss+OtherMiscellaneousIncreasesDecreasesInInvestmentProperty=InvestmentProperty_BalanceEnd 3 instances: 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] 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] 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]
73 | valueAssertion | RollForward_RF08_IntangibleAssetsOtherThanGoodwill ok:10 failed:0 |  | 10 instances: 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] 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] 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] 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] 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] 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] 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] 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] 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] 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]
74 | valueAssertion | RollForward_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]
75 | valueAssertion | RollForward_RF64_BiologicalAssets ok:4 failed:0 |  | BiologicalAssets_BalanceStart+GainLossFromChangesInFairValueLessCostsToSell+IncreasesFromPurchasesOfBiologicalAssets-DecreasesFromHarvestOfBiologicalAssets+IncreasesInBiologicalAssetsFromBusinessCombinations+EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets+OtherIncreaesDecreasesInBiologicalAssets=BiologicalAssets_BalanceEnd 4 instances: aasb1060:BiologicalAssets[0] + aasb1060:GainLossFromChangesInFairValueLessCostsToSell[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[0] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:IncreasesInBiologicalAssetsFromBusinessCombinations[0] + aasb1060:EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[0] aasb1060:BiologicalAssets[0] + aasb1060:GainLossFromChangesInFairValueLessCostsToSell[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[0] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:IncreasesInBiologicalAssetsFromBusinessCombinations[0] + aasb1060:EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[0] aasb1060:BiologicalAssets[0] + aasb1060:GainLossFromChangesInFairValueLessCostsToSell[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[0] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:IncreasesInBiologicalAssetsFromBusinessCombinations[0] + aasb1060:EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[0] aasb1060:BiologicalAssets[0] + aasb1060:GainLossFromChangesInFairValueLessCostsToSell[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[0] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:IncreasesInBiologicalAssetsFromBusinessCombinations[0] + aasb1060:EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[0]
76 | valueAssertion | RollForward_RF65_BiologicalAssetsCostMethod ok:4 failed:0 |  | BiologicalAssets_BalanceStart+IncreasesFromPurchasesOfBiologicalAssets-DecreasesFromHarvestOfBiologicalAssets+DepreciationOfBiologicalAssets-ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss+OtherIncreaesDecreasesInBiologicalAssets=BiologicalAssets_BalanceEnd 4 instances: aasb1060:BiologicalAssets[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[0] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:DepreciationOfBiologicalAssets[0] - aasb1060:ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[0] aasb1060:BiologicalAssets[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[0] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:DepreciationOfBiologicalAssets[0] - aasb1060:ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[0] aasb1060:BiologicalAssets[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[0] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:DepreciationOfBiologicalAssets[0] - aasb1060:ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[0] aasb1060:BiologicalAssets[0] + aasb1060:IncreasesFromPurchasesOfBiologicalAssets[0] - aasb1060:DecreasesFromHarvestOfBiologicalAssets[0] + aasb1060:DepreciationOfBiologicalAssets[0] - aasb1060:ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss[0] + aasb1060:OtherIncreaesDecreasesInBiologicalAssets[0] = aasb1060:BiologicalAssets[0]
77 | valueAssertion | RollForward_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]
78 | valueAssertion | RollForward_RF99_ShareBasedPayments ok:3 failed:0 |  | NumberOfShareOptionsOutstanding_BalanceStart+NumberOfShareOptionsGranted-NumberOfShareOptionsForfeited-NumberOfShareOptionsExercised-NumberOfShareOptionsExpired=NumberOfShareOptionsOutstanding_BalanceEnd 3 instances: aasb1060:NumberOfShareOptionsOutstanding[0] + aasb1060:NumberOfShareOptionsGranted[0] - aasb1060:NumberOfShareOptionsForfeited[0] - aasb1060:NumberOfShareOptionsExercised[0] - aasb1060:NumberOfShareOptionsExpired[0] = aasb1060:NumberOfShareOptionsOutstanding[0] aasb1060:NumberOfShareOptionsOutstanding[0] + aasb1060:NumberOfShareOptionsGranted[0] - aasb1060:NumberOfShareOptionsForfeited[0] - aasb1060:NumberOfShareOptionsExercised[0] - aasb1060:NumberOfShareOptionsExpired[0] = aasb1060:NumberOfShareOptionsOutstanding[0] 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:

- When all intervening facts have been checked by consistency rules these are are in green
- Rules with inconsistent facts in red
- Rules that were not evaluated, because they had no facts to bind, in yellow
- Derivation rules (if any) that have derived (imputed) facts which have not been checked are in blue

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