Generated by Pacioli version 45d7c8c (updated 2 years, 5 months ago). Analysis at 2025-09-17T14:22:54+0000 for myAUDTaddress. Return to MAIN PAGE |

Type | Defined | Bound | Derived | OK | Fail
--- | --- | --- | --- | --- | ---
valueAssertion | 25 | 70 | 0 | 61 | 7

Inconsistent rules:

- RF_6a0bb736
- RF_6a0bb736
- RF_6a0bb736
- RF_6a0bb736
- RF_6a0bb736
- RF_6a0bb736
- RF_6a0bb736

#### Value Assertions

# | Type | Name |  | Rule Expression
--- | --- | --- | --- | ---
1 | valueAssertion | BS1 ok:3 failed:0 |  | Assets=EquityAndLiabilities 3 instances: ifrs-smes:Assets[2,884,669] = ifrs-smes:EquityAndLiabilities[2,884,669] ifrs-smes:Assets[3,158,274] = ifrs-smes:EquityAndLiabilities[3,158,274] ifrs-smes:Assets[3,334,233] = ifrs-smes:EquityAndLiabilities[3,334,233]
2 | valueAssertion | EBDB1 ok:1 failed:0 |  | DefinedBenefitObligationAtPresentValue_BalanceStart+IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue+IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue-DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue+ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue-DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue=DefinedBenefitObligationAtPresentValue_BalanceEnd 1 instance: ifrs-smes:DefinedBenefitObligationAtPresentValue[9,830] + ifrs-smes:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue[7,033] + ifrs-smes:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue[0] - ifrs-smes:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue[0] + ifrs-smes:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue[0] - ifrs-smes:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue[6,240] = ifrs-smes:DefinedBenefitObligationAtPresentValue[10,623]
3 | valueAssertion | FAC_CONSISTENCY_17 Added ok:2 failed:0 |  | ComprehensiveIncomeLoss=ProfitLoss+OtherComprehensiveIncomeLoss 2 instances: fac:ComprehensiveIncomeLoss[267,588] = fac:ProfitLoss[267,588] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[384,706] = fac:ProfitLoss[384,706] + fac:OtherComprehensiveIncomeLoss[0]
4 | valueAssertion | FAC_CONSISTENCY_2 Added ok:3 failed:0 |  | Assets=LiabilitiesAndEquity 3 instances: fac:Assets[2,884,669] = fac:LiabilitiesAndEquity[2,884,669] fac:Assets[3,158,274] = fac:LiabilitiesAndEquity[3,158,274] fac:Assets[3,334,233] = fac:LiabilitiesAndEquity[3,334,233]
5 | valueAssertion | FAC_CONSISTENCY_5 Added ok:3 failed:0 |  | LiabilitiesAndEquity=Liabilities+Equity 3 instances: fac:LiabilitiesAndEquity[2,884,669] = fac:Liabilities[850,904] + fac:Equity[2,033,765] fac:LiabilitiesAndEquity[3,158,274] = fac:Liabilities[956,921] + fac:Equity[2,201,353] fac:LiabilitiesAndEquity[3,334,233] = fac:Liabilities[898,174] + fac:Equity[2,436,059]
6 | valueAssertion | FAC_CONSISTENCY_58 Added ok:2 failed:0 |  | NetCashFlow=NetCashFlowFromOperatingActivities+NetCashFlowFromInvestingActivities+NetCashFlowFromFinancingActivities+EffectOfExchangeRateChanges 2 instances: fac:NetCashFlow[-91,475] = fac:NetCashFlowFromOperatingActivities[461,948] + fac:NetCashFlowFromInvestingActivities[-435,000] + fac:NetCashFlowFromFinancingActivities[-118,423] + fac:EffectOfExchangeRateChanges[0] fac:NetCashFlow[38,532] = fac:NetCashFlowFromOperatingActivities[693,416] + fac:NetCashFlowFromInvestingActivities[-385,000] + fac:NetCashFlowFromFinancingActivities[-269,884] + fac:EffectOfExchangeRateChanges[0]
7 | valueAssertion | FAC_CONSISTENCY_60 Added ok:2 failed:0 |  | ProfitLoss=ProfitLossAttributableToControllingInterests+ProfitLossAttributableToNoncontrollingInterests 2 instances: fac:ProfitLoss[267,588] = fac:ProfitLossAttributableToControllingInterests[267,588] + fac:ProfitLossAttributableToNoncontrollingInterests[0] fac:ProfitLoss[384,706] = fac:ProfitLossAttributableToControllingInterests[384,706] + fac:ProfitLossAttributableToNoncontrollingInterests[0]
8 | valueAssertion | FAC_CONSISTENCY_61 Added ok:3 failed:0 |  | Equity=EquityAttributableToControllingInterests+EquityAttributableToNoncontrollingInterests 3 instances: fac:Equity[2,033,765] = fac:EquityAttributableToControllingInterests[2,033,765] + fac:EquityAttributableToNoncontrollingInterests[0] fac:Equity[2,201,353] = fac:EquityAttributableToControllingInterests[2,201,353] + fac:EquityAttributableToNoncontrollingInterests[0] fac:Equity[2,436,059] = fac:EquityAttributableToControllingInterests[2,436,059] + fac:EquityAttributableToNoncontrollingInterests[0]
9 | valueAssertion | FAC_CONSISTENCY_62 Added ok:2 failed:0 |  | ProfitLoss=ProfitLossFromContinuingOperationsAfterTax+ProfitLossFromDiscontinuedOperations 2 instances: fac:ProfitLoss[267,588] = fac:ProfitLossFromContinuingOperationsAfterTax[267,588] + fac:ProfitLossFromDiscontinuedOperations[0] fac:ProfitLoss[384,706] = fac:ProfitLossFromContinuingOperationsAfterTax[384,706] + fac:ProfitLossFromDiscontinuedOperations[0]
10 | valueAssertion | FAC_CONSISTENCY_63 Added ok:2 failed:0 |  | ProfitLossFromContinuingOperationsAfterTax=ProfitLossFromContinuingOperationsBeforeTax-TaxExpenseIncome 2 instances: fac:ProfitLossFromContinuingOperationsAfterTax[267,588] = fac:ProfitLossFromContinuingOperationsBeforeTax[457,147] - fac:TaxExpenseIncome[189,559] fac:ProfitLossFromContinuingOperationsAfterTax[384,706] = fac:ProfitLossFromContinuingOperationsBeforeTax[654,956] - fac:TaxExpenseIncome[270,250]
11 | valueAssertion | FAC_CONSISTENCY_65 Added ok:0 failed:0 |  | ProfitLossBeforeFinanceCostsOrTaxExpense=ProfitLossFromOperatingActivities+NonoperatingIncomeExpense
12 | valueAssertion | FAC_CONSISTENCY_66 Added ok:0 failed:0 |  | NonoperatingIncomeExpense=IncomeLossFromEquityAccountedEntities+OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense
13 | valueAssertion | LMA1 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 75000 {0, 50000, 25000} 50000 {0, 25000, 25000}
14 | valueAssertion | LMA2 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 39150 {0, 13050, 26100} 13050 {0, 0, 13050}
15 | valueAssertion | MA1 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: -757 {-680, 0, -77} -1397 {-680, -400, -317}
16 | valueAssertion | MA564942985 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: report:NumberOfSharesAuthorisedButUnissued[70,000] eq sum report:NumberOfSharesAuthorisedButUnissued[70,000] report:NumberOfSharesAuthorisedButUnissued[70,000] eq sum report:NumberOfSharesAuthorisedButUnissued[70,000]
17 | valueAssertion | OPMA1 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: ifrs-smes:AdditionalProvisionsOtherProvisions[5,260] eq sum ifrs-smes:AdditionalProvisionsOtherProvisions[5,260]
18 | valueAssertion | OPMA2 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: ifrs-smes:ProvisionUsedOtherProvisions[6,100] eq sum ifrs-smes:ProvisionUsedOtherProvisions[6,100]
19 | valueAssertion | OPRF1 ok:2 failed:0 |  | OtherProvisions_BalanceStart+AdditionalProvisionsOtherProvisions-ProvisionUsedOtherProvisions=OtherProvisions_BalanceEnd 2 instances: ifrs-smes:OtherProvisions[5,040] + ifrs-smes:AdditionalProvisionsOtherProvisions[5,260] - ifrs-smes:ProvisionUsedOtherProvisions[6,100] = ifrs-smes:OtherProvisions[4,200] ifrs-smes:OtherProvisions[5,040] + ifrs-smes:AdditionalProvisionsOtherProvisions[5,260] - ifrs-smes:ProvisionUsedOtherProvisions[6,100] = ifrs-smes:OtherProvisions[4,200]
20 | valueAssertion | RF_2d46df17 ok:9 failed:0 |  | PropertyPlantAndEquipment_PeriodStart+AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment-DepreciationPropertyPlantAndEquipment-ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment-DisposalsPropertyPlantAndEquipment=PropertyPlantAndEquipment_PeriodEnd 9 instances: ifrs-smes:PropertyPlantAndEquipment[660,590] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[-270,360] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[30,000] - ifrs-smes:DisposalsPropertyPlantAndEquipment[-204,850] = ifrs-smes:PropertyPlantAndEquipment[1,105,800] ifrs-smes:PropertyPlantAndEquipment[270,590] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[-240,360] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[30,000] - ifrs-smes:DisposalsPropertyPlantAndEquipment[-204,850] = ifrs-smes:PropertyPlantAndEquipment[685,800] ifrs-smes:PropertyPlantAndEquipment[390,000] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[-30,000] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] = ifrs-smes:PropertyPlantAndEquipment[420,000] ifrs-smes:PropertyPlantAndEquipment[1,960,000] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] = ifrs-smes:PropertyPlantAndEquipment[1,960,000] ifrs-smes:PropertyPlantAndEquipment[1,570,000] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[30,000] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] = ifrs-smes:PropertyPlantAndEquipment[1,540,000] ifrs-smes:PropertyPlantAndEquipment[1,102,045] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[485,000] - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[241,000] = ifrs-smes:PropertyPlantAndEquipment[1,346,045] ifrs-smes:PropertyPlantAndEquipment[3,062,045] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[485,000] - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[241,000] = ifrs-smes:PropertyPlantAndEquipment[3,306,045] ifrs-smes:PropertyPlantAndEquipment[831,455] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[485,000] - ifrs-smes:DepreciationPropertyPlantAndEquipment[240,360] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[30,000] - ifrs-smes:DisposalsPropertyPlantAndEquipment[36,150] = ifrs-smes:PropertyPlantAndEquipment[1,009,945] ifrs-smes:PropertyPlantAndEquipment[2,401,455] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[485,000] - ifrs-smes:DepreciationPropertyPlantAndEquipment[270,360] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[30,000] - ifrs-smes:DisposalsPropertyPlantAndEquipment[36,150] = ifrs-smes:PropertyPlantAndEquipment[2,549,945]
21 | valueAssertion | RF_2d46df17B ok:6 failed:0 |  | IntangibleAssetsOtherThanGoodwill_PeriodStart+AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill-AmortisationIntangibleAssetsOtherThanGoodwill=IntangibleAssetsOtherThanGoodwill_PeriodEnd 6 instances: ifrs-smes:IntangibleAssetsOtherThanGoodwill[5,950] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[-1,700] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[7,650] ifrs-smes:IntangibleAssetsOtherThanGoodwill[5,950] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[-1,700] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[7,650] ifrs-smes:IntangibleAssetsOtherThanGoodwill[8,500] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[8,500] ifrs-smes:IntangibleAssetsOtherThanGoodwill[8,500] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[8,500] ifrs-smes:IntangibleAssetsOtherThanGoodwill[2,550] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[1,700] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[850] ifrs-smes:IntangibleAssetsOtherThanGoodwill[2,550] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[1,700] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[850]
22 | valueAssertion | RF_55025681 ok:6 failed:0 |  | Equity_PeriodStart+ProfitLoss+OtherComprehensiveIncome-DividendsPaid=Equity_PeriodEnd 6 instances: ifrs-smes:Equity[30,000] + ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[0] = ifrs-smes:Equity[30,000] ifrs-smes:Equity[30,000] + ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[0] = ifrs-smes:Equity[30,000] ifrs-smes:Equity[2,003,765] + ifrs-smes:ProfitLoss[267,588] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[100,000] = ifrs-smes:Equity[2,171,353] ifrs-smes:Equity[2,033,765] + ifrs-smes:ProfitLoss[267,588] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[100,000] = ifrs-smes:Equity[2,201,353] ifrs-smes:Equity[2,171,353] + ifrs-smes:ProfitLoss[384,706] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[150,000] = ifrs-smes:Equity[2,406,059] ifrs-smes:Equity[2,201,353] + ifrs-smes:ProfitLoss[384,706] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[150,000] = ifrs-smes:Equity[2,436,059]
23 | valueAssertion | RF_6a0bb736 ok:1 failed:7 |  | DeferredTaxLiabilityAsset_PeriodStart-DeferredTaxExpenseIncomeRecognisedInProfitOrLoss=DeferredTaxLiabilityAsset_PeriodEnd 8 instances: ifrs-smes:DeferredTaxLiabilityAsset[-2,912] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-1,397] = ifrs-smes:DeferredTaxLiabilityAsset[-4,309] difference: 2794 ifrs-smes:DeferredTaxLiabilityAsset[-2,155] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-757] = ifrs-smes:DeferredTaxLiabilityAsset[-2,912] difference: 1514 ifrs-smes:DeferredTaxLiabilityAsset[1,020] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-680] = ifrs-smes:DeferredTaxLiabilityAsset[340] difference: 1360 ifrs-smes:DeferredTaxLiabilityAsset[1,700] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-680] = ifrs-smes:DeferredTaxLiabilityAsset[1,020] difference: 1360 ifrs-smes:DeferredTaxLiabilityAsset[0] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-400] = ifrs-smes:DeferredTaxLiabilityAsset[-400] difference: 800 ifrs-smes:DeferredTaxLiabilityAsset[-3,932] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-317] = ifrs-smes:DeferredTaxLiabilityAsset[-4,249] difference: 634 ifrs-smes:DeferredTaxLiabilityAsset[-3,855] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-77] = ifrs-smes:DeferredTaxLiabilityAsset[-3,932] difference: 154 ifrs-smes:DeferredTaxLiabilityAsset[0] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[0] = ifrs-smes:DeferredTaxLiabilityAsset[0]
24 | valueAssertion | SCROEMA1 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: ifrs-smes:NumberOfSharesAuthorised[10,000] eq sum ifrs-smes:NumberOfSharesAuthorised[10,000] ifrs-smes:NumberOfSharesAuthorised[10,000] eq sum ifrs-smes:NumberOfSharesAuthorised[10,000]
25 | valueAssertion | SCROEMA3 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: ifrs-smes:NumberOfSharesIssuedAndFullyPaid[30,000] eq sum ifrs-smes:NumberOfSharesIssuedAndFullyPaid[30,000] ifrs-smes:NumberOfSharesIssuedAndFullyPaid[30,000] eq sum ifrs-smes:NumberOfSharesIssuedAndFullyPaid[30,000]

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

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