Rule ID Description Long Description
SA00002 Profit and Loss is balanced Profit and Loss is balanced
SA00004 Profit and Loss is balanced Profit and Loss is balanced
P&L secondary cost elem
SA00006 P&L secondary cost elem balances
balances
Clearing accounts for intercompany
SA00008C IC P&L Clearing acct = 0
elimination - P&L must equal 0
SB00002 Assets = Liabilities and Equity Assets = Liabilities and Equity
SB00004 Opening (900) must balance Opening (900) must balance
Incoming flow (901) must
SB00006 Incoming flow (901) must balance
balance
Transfer flow (950) must
SB00008 Transfer flow (950) must balance
balance
Chge in accounting pol(909) Change in accounting policies (909) must
SB00010
must balance balance
Currency Translation Adjustment flow (980)
SB00012 CTA flow (980) must balance
must balance
Chge in conso meth (903) must The Change in consolidation method (new
SB00016C
balance 903) must balance
Clearing accounts for intercompany
SB00018C Clearing accounts BS = 0
elimination - BS should equal 0
Clearing accounts for internal Gain/loss on
SB00020C Clearing acc G/L disp asset = 0
disp of assets should equal 0
Clearing accounts for investment of
SB00024C Clearing acc inv elim = 0
subsidiaries elimination must equal 0
Trade receivables Gross Val
SB00026 Trade receivables Gross Val >=Allow
>=Allow
Loans & cash advances C,
SB00028 Loans & cash advances C, GV>=Allow
GV>=Allow
SB00030 Lands & building GV >= depr. Lands & building GV >= depr.
Tangible assets under const
SB00032 Tangible assets under const GV>=Dep
GV>=Dep
SB00034 Office equipment GV>=Dep Office equipment GV>=Dep
Vehicles Gross Value
SB00036 Vehicles Gross Value >=Depreciation
>=Depreciation
Machinery Gross
SB00038 Vehicles Gross Value >=Depreciation
Value>=Depreciation
SB00040 Other PPE GV >= Depreciation Other PPE GV >= Depreciation
SB00042 Investment property GV>=Depr Other PPE GV >= Depreciation
Goodwill Gross
SB00044 Goodwill Gross Value>=Impairment
Value>=Impairment
Brand names Gross
SB00046 Brand names Gross Value>=Amortization
Value>=Amorti
SB00048 Computer software GV >= Amort Computer software GV >= Amortization
Patents,trademarks,oth GV>=
SB00050 Patents, trademarks, oth GV>= Amortization
Amort
[Link] under dev
SB00052 [Link] under dev GV>=Imp
GV>=Imp
Oth [Link] Gross
SB00054 Oth [Link] Gross Val>=Amort
Val>=Amort
Loans & cash advances NC,
SB00056 Loans & cash advances NC, GV>=Allow
GV>=Allow
Other receivable GV>= Amortiz
SB00058 Other receivables GV>= Amortiz by partner
by partner
Invest in [Link]. GV>=Imp
SB00060 Invest in [Link]. GV>=Imp /Partner
/Partner
Receivables NC GV>= Amortiz by
SB00062 Receivables NC GV>= Amortiz by partner
partner
Chge in fixed assets must be
SB00070 Changes in fixed assets must be analyzed
analyzed
Chge Current provisions must be Changes in Current provisions must be
SB00076
analyzed analyzed
Changes in loans and cash advances, non-
SB00100 Chge L&A, NC, gross to analyze
current, gross by partner must be analyzed
Changes in investments in subsidiaries should
SB00106 Chge in invest/subsid to analyze
be analysed
Chge impair on invest/subsid to Changes in impairment on investments in
SB00108
analyze subsidiaries should be analysed
Chge Oth fin liabilities, NC to Changes in Other financial liabilities, Non-
SB00112
analyze current by partner must be analyzed
Chge impair on invest/subsid TO Changes in impairment on investments in
SB00148
DELETE subsidiaries should be analysed TO DELETE
Changes in Other financial liabilities, Non-
TO DELETChge Oth fin liabilities,
SB00152 current by partner must be analyzed TO
NC to
DELETE
Net income BS = Net income
SC00002 Net income B/S = Net income P&L
P&L
NCI income BS = NCI income
SC00004 NCI income BS = NCI income P&L
P&L
Flows for impairment of investments in
Imp. investments in subsid BS =
SC00006 subsidiaries must be the same on the balance
Allow PL
sheet and on the income statement
Share of net income in associates / JV at EM
SC00020 Share of profit at equity BS = PL must be the same on the balance sheet and
in the income statement
Rule Expression
<NI-PL>+<Clearing accounts>=<NI-799000>
*-1,00
<411100> + <792000> +
<65400D> + <58000D> =
<799000> +-1
<799999>=0.00
<58000D> =0.00
<Assets>=<Liability>*-1,00
+<Equity>*-1,00
<Assets>=<Liability>*-1,00
+<Equity>*-1,00
<Assets>=<Liability>*-1,00
+<Equity>*-1,00
<Assets>=<Liability>*-1,00
+<Equity>*-1,00
<Assets>=<Liability>*-1,00
+<Equity>*-1,00
<Assets>=<Liability>*-1,00
+<Equity>*-1,00
<Assets>=<Liability>*-1,00 +<Equity>*-1,00
subitem 903
<21100D> <900+998> =0.00
<21110D> <900+998> =0.00
<27100D> <900+998> =0.00
<14100D> <900+998> =0.00
<1721HC>+<1721OC>=0.00
<121100>+<121190>
>= 0.00
<141400>+<141490>
>= 0.00
<161100>+<161190>
>= 0.00
<161200>+<161290>
>= 0.00
<161300>+<161390>
>= 0.00
<161400>+<161490>
>= 0.00
<161500>+<161590>
>= 0.00
<161600>+<161690>
>= 0.00
<162100>+<162190>
>= 0.00
<163100>+<163190>
<164100>+<164190>
>= 0.00
<164200>+<164290>
>= 0.00
<164300>+<164390>
>= 0.00
<164400>+<164490>
>= 0.00
<164500>+<164590>
>= 0.00
<181100>+<181190>
<121>+<121990>
>= 0.00
<1721>= 0.00
<181>+<181890>>=0.00
<PPE>+<Investment Property> +<Intangible
assets> = 0.00
<Current provisions not IC> = 0.00
<181100>=0.00
<172100>=0.00
<172190>=0.00
<271500>=0.00
<172190> <915> =0.00
<271500> <915> =0.00
<NI-BS>=<NI-PL>*-1,00
<792000>*-1,00=<321150>
<651000>=<172190>*-1,00
<711000>=<171000>*-1,00
Operand Expression Group By
<NI-PL>: SUM YTD
FS item=Between 411100 and 792000;
<NI-799000>: SUM YTD
FS item=799000
<411100>+<792000> + <65400D> + <58000D>: SUM YTD
=
- 799000
<799999>: SUM YTD
FS item=799999
<14100D>: SUM YTD
FS item=14100D
<Assets>: SUM YTD
FS item Like 1*
<Liability>: SUM YTD
FS item Like 2*
<Equity>: SUM YTD
FS item Like 3*
<Assets>: SUM YTD
FS item Like 1* and
Subitem = 900
<Liability>: SUM YTD
FS item Like 2* and Subitem = 900
<Equity>: SUM YTD
FS item Like 3* and Subitem = 900
<Assets>: SUM YTD
FS item Like 1* and Subitem = 901
<Liability>: SUM YTD
POSTINGLEVEL
FS item Like 2* and Subitem = 901
<Equity>: SUM YTD
FS item Like 3* and Subitem = 901
<Assets>: SUM YTD
FS item Like 1* and Subitem = 950
<Liability>: SUM YTD
POSTINGLEVEL
FS item Like 2* and Subitem = 950
<Equity>: SUM YTD
FS item Like 3* and Subitem = 950
<Assets>: SUM YTD
FS item Like 1* and Subitem = 909
<Liability>: SUM YTD
POSTINGLEVEL
FS item Like 2* and Subitem = 909
<Equity>: SUM YTD
FS item Like 3* and Subitem = 909
<Assets>: SUM YTD
FS item Like 1* and Subitem = 980
<Liability>: SUM YTD
FS item Like 2* and Subitem = 980 POSTINGLEVEL
FS item Like 2* and Subitem = 980
<Equity>: SUM YTD
FS item Like 3* and Subitem = 980
<Assets>: SUM YTD
FS item Like 1*
<Liability>: SUM YTD
FS item Like 2* POSTINGLEVEL
<Equity>: SUM YTD
FS item Like 3*
Subitem = 903
<21100D>: SUM YTD
<21110D>: SUM YTD
<27100D>: SUM YTD
Subitem = 900 and 998;
<14100D>: SUM YTD
FS item=14100D
Subitem = 900 and 998;
<1721HC>: SUM YTD
FS item=1721HC
<1721OC>: SUM YTD
FS item=1721OC
<121100>: SUM YTD
FS item=121100 PARTNERCONSO
<121190>: SUM YTD LIDATIONUNIT
FS item=121190
<141400>: SUM YTD
FS item=141400 PARTNERCONSO
<141490>: SUM YTD LIDATIONUNIT
FS item=141490
<161100>: SUM YTD
FS item=161100
<161190>: SUM YTD
FS item=161190
<161200>: SUM YTD
FS item=161200
<162290>: SUM YTD
FS item=161290
<161300>: SUM YTD
FS item=161300
<161390>: SUM YTD
FS item=161390
<161400>: SUM YTD
FS item=161400
<161490>: SUM YTD
FS item=161490
<161500>: SUM YTD
FS item=161500
<161590>: SUM YTD
FS item=161590
<161600>: SUM YTD
FS item=161600
<161690>: SUM YTD
FS item=161690
<162100>: SUM YTD
FS item=162100
<162190>: SUM YTD
FS item=162190
<163100>: SUM YTD
<164100>: SUM YTD
FS item=162100
<164190>: SUM YTD
FS item=164190
<164200>: SUM YTD
FS item=164200
<164290>: SUM YTD
FS item=164290
<164300>: SUM YTD
FS item=164300
<164390>: SUM YTD
FS item=164390
<164400>: SUM YTD
FS item=164400
<164490>: SUM YTD
FS item=164490
<164500>: SUM YTD
FS item=164500
<164590>: SUM YTD
FS item=164590
PARTNERCONSO
<181100>: SUM YTD
LIDATIONUNIT
<121>: SUM YTD
FS item Between 121200 and 121900 PARTNERCONSO
<121990>: SUM YTD LIDATIONUNIT
FS item=121990
<1721>: SUM YTD PARTNERCONSO
FS item=172190; FS item=172100; Partner Unit<>blank LIDATIONUNIT
<181>: SUM YTD
FS item Between 181200 and 181600;
PARTNERCONSO
FS item = 181800;
LIDATIONUNIT
<181890>: SUM YTD
FS item=181890
<PPE>: SUM YTD
FS item Between 161100 and 161690; Subitem = 915;
<Investment Property>: SUM YTD
FINANCIALSTATE
FS item Between 162100 and 162190; Subitem = 915;
MENTITEM
<Intangible assets>:
SUM YTD
FS item Between 164100 and 164590; Subitem = 915;
< Current provisions not IC >:
SUM YTD FINANCIALSTATE
FS item Between 241100 and 242500; MENTITEM
FS item = 242300; Subitem = 915;
<181100>: SUM YTD
PARTNERCONSO
FS item = 181100; Subitem = 915;
LIDATIONUNIT
<172100>: SUM YTD
PARTNERCONSO
FS item = 172100; Subitem = 915;
LIDATIONUNIT
<172190>: SUM YTD
PARTNERCONSO
FS item = 172190; Subitem = 915;
LIDATIONUNIT
<271500>: SUM YTD
PARTNERCONSO
FS item = 271500; Subitem = 915;
LIDATIONUNIT
<172190>: SUM YTD PARTNERCONSO
FS item = 271500; Subitem = 915; LIDATIONUNIT
<271500>: SUM YTD PARTNERCONSO
FS item = 271500; Subitem = 915; LIDATIONUNIT
<NI-BS>: SUM YTD
FS item = 317000; Subitem = 915;
<NI-BS>: SUM YTD
FS item = 799000;
<792000>: SUM YTD
FS item = 792000;
<321150>: SUM YTD
FS item = 321150;
<651000>: SUM YTD
FS item = 651000;
<172190>: SUM YTD
FS item = 172190; Subitem = 925;
Subitem = 935;
<711000>: SUM YTD
FS item = 711000;
<171000>: SUM YTD
FS item = 171000; Subitem = 915;
Tolerance Tolerance Tolerance
Description Control Level
Amount Currency Percentage
Profit and Loss is balanced W 0 0
Profit and Loss is balanced W 0 0
P&L secondary cost elem
E 0 0
balances
IC P&L Clearing acct = 0 W 1 0
Assets = Liabilities and
E 0 0
Equity
Opening (900) must
E 1 0
balance
Incoming flow (901) must
E 1 0
balance
Transfer flow (950) must
E 1 0
balance
Chge in accounting
E 1 0
pol(909) must balance
CTA flow (980) must
E 1 0
balance
Chge in conso meth (903)
E 0 0
must balance
Clearing accounts BS = 0 W 1 0
Clearing acc G/L disp asset
E 0 0
=0
Clearing acc inv elim = 0 E 0 0
Trade receivables Gross Val
E 0 0
>=Allow
Loans & cash advances C,
E 0 0
GV>=Allow
Lands & building GV >=
E 0 0
depr.
Tangible assets under
E 0 0
const GV>=Dep
Office equipment GV>=Dep E 0 0
Vehicles Gross Value
E 0 0
>=Depreciation
Machinery Gross
E 0 0
Value>=Depreciation
Other PPE GV >=
E 0 0
Depreciation
Investment property
E 0 0
GV>=Depr
Goodwill Gross
E 0 0
Value>=Impairment
Brand names Gross
E 0 0
Value>=Amorti
Computer software GV >=
E 0 0
Amort
Patents,trademarks,oth
E 0 0
GV>= Amort
[Link] under dev
E 0 0
GV>=Imp
Oth [Link] Gross
E 0 0
Val>=Amort
Loans & cash advances NC,
E 0 0
GV>=Allow
Other receivable GV>=
E 0 0
Amortiz by partner
Invest in [Link].
E 0 0
GV>=Imp /Partner
Receivables NC GV>=
E 0 0
Amortiz by partner
Chge in fixed assets must
E 0 0
be analyzed
Chge Current provisions
E 0 0
must be analyzed
Chge L&A, NC, gross to
E 0 0
analyze
Chge in invest/subsid to
E 0 0
analyze
Chge impair on
E 0 0
invest/subsid to analyze
Chge Oth fin liabilities, NC
E 0 0
to analyze
Chge impair on
E 0 0
invest/subsid TO DELETE
TO DELETChge Oth fin
E 0 0
liabilities, NC to
Net income BS = Net
E 0 0
income P&L
NCI income BS = NCI
E 0 0
income P&L
Imp. investments in subsid
E 0 0
BS = Allow PL
Share of profit at equity BS
E 0 0
= PL
