| Line |
From Fundamental Accounting Concept |
Type of Relation (Arcrole) |
To US GAAP XBRL Taxonomy Concept |
Try Order |
| 1 |
fac:ExchangeGainsLosses |
class-equivalentClass |
us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents |
1 |
| 2 |
fac:ExchangeGainsLosses |
class-equivalentClass |
us-gaap:EffectOfExchangeRateOnCash |
2 |
| 3 |
fac:ExchangeGainsLosses |
class-equivalentClass |
us-gaap:EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations |
3 |
| 4 |
fac:ExchangeGainsLosses |
class-equivalentClass |
us-gaap:EffectOfExchangeRateOnCashContinuingOperations |
4 |
| 5 |
fac:ExchangeGainsLosses |
class-equivalentClass |
us-gaap:EffectOfExchangeRateOnCashAndCashEquivalentsDiscontinuedOperations |
5 |
| 6 |
fac:NetCashFlow |
class-equivalentClass |
us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease |
1 |
| 7 |
fac:NetCashFlow |
class-equivalentClass |
us-gaap:CashPeriodIncreaseDecrease |
2 |
| 8 |
fac:NetCashFlow |
class-equivalentClass |
us-gaap:CashAndCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect |
3 |
| 9 |
fac:NetCashFlowContinuing |
class-equivalentClass |
us-gaap:NetCashProvidedByUsedInContinuingOperations |
1 |
| 10 |
fac:NetCashFlowDiscontinued |
class-equivalentClass |
us-gaap:NetCashProvidedByUsedInDiscontinuedOperations |
1 |
| 11 |
fac:NetCashFlowFromFinancingActivities |
class-equivalentClass |
us-gaap:NetCashProvidedByUsedInFinancingActivities |
1 |
| 12 |
fac:NetCashFlowFromFinancingActivitiesContinuing |
class-equivalentClass |
us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations |
1 |
| 13 |
fac:NetCashFlowFromFinancingActivitiesDiscontinued |
class-equivalentClass |
us-gaap:CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations |
1 |
| 14 |
fac:NetCashFlowFromInvestingActivities |
class-equivalentClass |
us-gaap:NetCashProvidedByUsedInInvestingActivities |
1 |
| 15 |
fac:NetCashFlowFromInvestingActivitiesContinuing |
class-equivalentClass |
us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations |
1 |
| 16 |
fac:NetCashFlowFromInvestingActivitiesDiscontinued |
class-equivalentClass |
us-gaap:CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations |
1 |
| 17 |
fac:NetCashFlowFromOperatingActivities |
class-equivalentClass |
us-gaap:NetCashProvidedByUsedInOperatingActivities |
1 |
| 18 |
fac:NetCashFlowFromOperatingActivitiesContinuing |
class-equivalentClass |
us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations |
1 |
| 19 |
fac:NetCashFlowFromOperatingActivitiesDiscontinued |
class-equivalentClass |
us-gaap:CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations |
1 |
| Line |
Rule Code |
Rule |
Description |
| 1 |
CF-Impute-01 |
if ($NetCashFlowFromOperatingActivitiesDiscontinued = 0 and $NetCashFlowFromInvestingActivitiesDiscontinued = 0 and $NetCashFlowFromFinancingActivitiesDiscontinued = 0 and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlowFromOperatingActivitiesDiscontinued = $NetCashFlowDiscontinued) else ($NetCashFlowFromOperatingActivitiesDiscontinued= $NetCashFlowFromOperatingActivitiesDiscontinued) |
|
| 2 |
CF-Impute-02 |
if ($NetCashFlowFromOperatingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivities = 0)) then ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivities - $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivitiesContinuing) |
|
| 3 |
CF-Impute-03 |
if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromInvestingActivities = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivities - $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing) |
|
| 4 |
CF-Impute-04 |
if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromFinancingActivities = 0)) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivities - $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing) |
|
| 5 |
CF-Impute-05 |
if ($NetCashFlowFromOperatingActivities = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities) |
|
| 6 |
CF-Impute-06 |
if ($NetCashFlowFromInvestingActivities = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities) |
|
| 7 |
CF-Impute-07 |
if ($NetCashFlowFromFinancingActivities = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities) |
|
| 8 |
CF-Impute-08 |
if ($NetCashFlowDiscontinued = 0) then ($NetCashFlowDiscontinued = $NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowDiscontinued = $NetCashFlowDiscontinued) |
|
| 9 |
CF-Impute-09B |
if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued) else ($NetCashFlowContinuing = $NetCashFlowContinuing) |
|
| 10 |
CF-Impute-10B |
if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow) |
|
| 11 |
CF-Impute-11 |
if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing =0) and not($NetCashFlowFromFinancingActivitiesContinuing =0) and not ($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing)) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing) |
|
| 12 |
CF-Impute-12 |
if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and not(($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0))) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing)) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing) |
|
| 13 |
CF-Impute-13B |
if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) |
|
| 14 |
CF-Impute-14B |
if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) |
|
| 15 |
CF-Impute-15 |
if ($NetCashFlowContinuing = 0) then ($NetCashFlowContinuing = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowContinuing =$NetCashFlowContinuing) |
|
| 16 |
CF-Impute-16 |
if ($NetCashFlowFromOperatingActivities = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and $NetCashFlowFromOperatingActivitiesDiscontinued = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities) |
|
| 17 |
CF-Impute-17 |
if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and $NetCashFlowFromInvestingActivitiesDiscontinued = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities) |
|
| 18 |
CF-Impute-18 |
if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromFinancingActivitiesContinuing = 0) and $NetCashFlowFromFinancingActivitiesDiscontinued = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities) |
|
| 19 |
CF-Impute-19 |
if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and $NetCashFlowDiscontinued = 0 and $NetCashFlowFromOperatingActivitiesDiscontinued = 0 and $NetCashFlowFromInvestingActivitiesDiscontinued = 0 and $NetCashFlowFromFinancingActivitiesDiscontinued = 0 and $ExchangeGainsLosses = 0) then ($NetCashFlow = $NetCashFlowContinuing) else ($NetCashFlow = $NetCashFlow) |
|
| 20 |
CF-Impute-20B |
if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) |
|
| 21 |
CF-Impute-21B |
if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow) |
|
| Line |
Rule Code |
Rule |
Description |
| 1 |
CF21 |
$NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) |
CF1 (adjusted) |
| 2 |
CF02 |
$NetCashFlowContinuing = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) |
CF2 (turned off in standard) |
| 3 |
CF03 |
$NetCashFlowDiscontinued = ($NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued) |
CF3 |
| 4 |
CF04 |
$NetCashFlowFromOperatingActivities = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued) |
CF4 |
| 5 |
CF05 |
$NetCashFlowFromInvestingActivities = ($NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued) |
CF5 |
| 6 |
CF06 |
$NetCashFlowFromFinancingActivities = ($NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued) |
CF6 |
| 7 |
CF22 |
$NetCashFlow = ($NetCashFlowContinuing + $NetCashFlowDiscontinued) |
CF2 |