7/21/2016 11:45:08 AM
| Line | Rule Code | Rule | Description |
|---|---|---|---|
| 1 | IS-Impute-88 | if ($IncomeLossFromDiscontinuedOperationsNetOfTax = 0) then ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + $IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal) else ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTax) | |
| 2 | IS-Impute-01 | if ($IncomeTaxExpenseBenefit = 0 and (not($IncomeTaxExpenseBenefitCurrent = 0) or not($IncomeTaxExpenseBenefitDeferred = 0))) then ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefitCurrent + $IncomeTaxExpenseBenefitDeferred) else ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefit) | |
| 3 | IS-Impute-02 | if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAvailableToCommonStockholdersBasic = 0) and $PreferredStockDividendsAndOtherAdjustments = 0) then ($NetIncomeLossAttributableToParent = $NetIncomeLossAvailableToCommonStockholdersBasic) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) | |
| 4 | IS-Impute-03 | if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic) | |
| 5 | IS-Impute-04 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | |
| 6 | IS-Impute-05 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0) and $IncomeLossFromDiscontinuedOperationsNetOfTax = 0 and $ExtraordinaryItemsOfIncomeExpenseNetOfTax = 0) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | |
| 7 | IS-Impute-06 | if ($NetIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($NetIncomeLoss = $IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $ExtraordinaryItemsOfIncomeExpenseNetOfTax) else ($NetIncomeLoss = $NetIncomeLoss) | |
| 8 | IS-Impute-07 | if ($NetIncomeLoss = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent) else ($NetIncomeLoss = $NetIncomeLoss) | |
| 9 | IS-Impute-86 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromEquityMethodInvestments = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit + IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | |
| 10 | IS-Impute-09 | if ($NetIncomeLoss = 0 and not($NetIncomeLossAttributableToParent = 0) and not($NetIncomeLossAttributableToNoncontrollingInterest = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent + $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLoss = $NetIncomeLoss) | |
| 11 | IS-Impute-10 | if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAttributableToNoncontrollingInterest = 0) and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss - $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) | |
| 12 | IS-Impute-80 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit - $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | |
| 13 | IS-Impute-11 | if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and not($PreferredStockDividendsAndOtherAdjustments = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent - $PreferredStockDividendsAndOtherAdjustments) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic) | |
| 14 | IS-Impute-12 | if ($NetIncomeLossAttributableToParent = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) | |
| 15 | IS-Impute-13 | if ($PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0) and not( $NetIncomeLossAvailableToCommonStockholdersBasic = 0)) then ($PreferredStockDividendsAndOtherAdjustments = $NetIncomeLossAttributableToParent - $NetIncomeLossAvailableToCommonStockholdersBasic) else ($PreferredStockDividendsAndOtherAdjustments = $PreferredStockDividendsAndOtherAdjustments) | |
| 16 | IS-Impute-14 | if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic) | |
| 17 | IS-Impute-15 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss - $IncomeLossFromDiscontinuedOperationsNetOfTax - $ExtraordinaryItemsOfIncomeExpenseNetOfTax) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | |
| 18 | IS-Impute-16 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | |
| 19 | IS-Impute-17 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossBeforeEquityMethodInvestments = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossBeforeEquityMethodInvestments + $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | Probably ERROR |
| 20 | IS-Impute-18 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | |
| 21 | IS-Impute-19 | if ($IncomeLossBeforeEquityMethodInvestments = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossBeforeEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeLossFromEquityMethodInvestments) else ($IncomeLossBeforeEquityMethodInvestments = $IncomeLossBeforeEquityMethodInvestments) | Probably ERROR |
| 22 | IS-Impute-20 | if ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | |
| 23 | IS-Impute-21 | if ($GrossProfit = 0 and not($Revenues = 0) and not($CostOfRevenue = 0)) then ($GrossProfit = $Revenues - $CostOfRevenue) else ($GrossProfit = $GrossProfit) | |
| 24 | IS-Impute-22 | if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) | |
| 25 | IS-Impute-23 | if ($CostOfRevenue = 0 and not($Revenues = 0) and not($GrossProfit = 0)) then ($CostOfRevenue = $Revenues - $GrossProfit) else ($CostOfRevenue = $CostOfRevenue) | |
| 26 | IS-Impute-24 | if ($NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0) and not($NetIncomeLossAttributableToParent = 0) and not($EquityAttributableToNoncontrollingInterest = 0)) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLoss - $NetIncomeLossAttributableToParent) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest) |