7/21/2016 11:45:07 AM
| Line | Financial Statement Location | Rule Code | Rule | Commentary |
|---|---|---|---|---|
| 1 | Balance sheet | BS-Impute-01 | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | |
| 2 | Balance sheet | BS-Impute-02 | if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | |
| 3 | Balance sheet | BS-Impute-03 | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | |
| 4 | Balance sheet | BS-Impute-04 | if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) | |
| 5 | Balance sheet | BS-Impute-05 | if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) | |
| 6 | Balance sheet | BS-Impute-06 | if ($Equity = 0 and not($EquityAttributableToNoncontrollingInterest = 0) and not($EquityAttributableToParent = 0)) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity = $Equity) | |
| 7 | Balance sheet | BS-Impute-07 | if ($Equity = 0 and $EquityAttributableToNoncontrollingInterest = 0 and not($EquityAttributableToParent = 0)) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity = $Equity) | |
| 8 | Balance sheet | BS-Impute-08 | if ($Equity = 0) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity =$Equity) | This seems like it is useless |
| 9 | Balance sheet | BS-Impute-09 | if ($EquityAttributableToParent = 0 and not($Equity = 0) and not($EquityAttributableToNoncontrollingInterest = 0)) then ($EquityAttributableToParent = $Equity - $EquityAttributableToNoncontrollingInterest) else ($EquityAttributableToParent = $EquityAttributableToParent) | |
| 10 | Balance sheet | BS-Impute-10 | if ($EquityAttributableToParent = 0 and not($Equity = 0) and $EquityAttributableToNoncontrollingInterest = 0) then ($EquityAttributableToParent = $Equity) else ($EquityAttributableToParent = $EquityAttributableToParent) | |
| 11 | Balance sheet | BS-Impute-11 | if ($Liabilities = 0 and not($Equity = 0)) then ($Liabilities = $LiabilitiesAndEquity - ($CommitmentsAndContingencies + $TemporaryEquity + $Equity)) else ($Liabilities = $Liabilities) | |
| 12 | Balance sheet | BS-Impute-12 | if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | |
| 13 | Balance sheet | BS-Impute-13 | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities) | |
| 14 | Balance sheet | BS-Impute-14 | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities) | |
| 15 | Balance sheet | BS-Impute-15 | if (not($EquityAttributableToParent = 0) and not($Equity = 0) and not($EquityAttributableToNoncontrollingInterest = 0) and $EquityAttributableToParent = $Equity) then ($EquityAttributableToParent = $Equity - $EquityAttributableToNoncontrollingInterest) else ($EquityAttributableToParent = $EquityAttributableToParent) | This rule seems wrong because it changes the value of equity attributable to parent. |
| 16 | Balance sheet | BS-Impute-16 | if ($CurrentLiabilities = 0 and $NoncurrentLiabilities = 0 and not($Liabilities = 0)) then ($CurrentLiabilities = $Liabilities) else ($CurrentLiabilities = $CurrentLiabilities) | |
| 17 | Balance sheet | BS-Impute-17 | if ($EquityAttributableToNoncontrollingInterest = 0 and not($Equity = 0) and not($EquityAttributableToParent = 0)) then ($EquityAttributableToNoncontrollingInterest = $Equity - $EquityAttributableToParent) else ($EquityAttributableToNoncontrollingInterest = $EquityAttributableToNoncontrollingInterest) | |
| 18 | Balance sheet | BS-Impute-18 | if ($CurrentAssets = 0 and not($Assets = 0) and not($LiabilitiesAndEquity = 0) and $LiabilitiesAndEquity = $Assets) then ($CurrentAssets = $Assets) else ($CurrentAssets = $CurrentAssets) | |
| 19 | Balance sheet | BS-Impute-56 | if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | |
| 20 | Balance sheet | BS-Impute-91 | if ($RedeemableNoncontrollingInterest = 0) then ($RedeemableNoncontrollingInterest = $RedeemableNoncontrollingInterestCommon + $RedeemableNoncontrollingInterestPreferred + $RedeemableNoncontrollingInterestOther) else ($RedeemableNoncontrollingInterest = $RedeemableNoncontrollingInterest) | |
| 21 | Balance sheet | BS-Impute-92 | if ($TemporaryEquity = 0) then ($TemporaryEquity = $TemporaryEquityAttributableToParent + $RedeemableNoncontrollingInterest) else ($TemporaryEquity = $TemporaryEquity) | |
| 22 | Balance sheet | BS-Impute-94 | if ($OtherThanFixedNoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0) and not($FixedAssets = 0)) then ($OtherThanFixedNoncurrentAssets = $Assets - $CurrentAssets - $FixedAssets) else ($OtherThanFixedNoncurrentAssets = $OtherThanFixedNoncurrentAssets) | Unique to where fixed assets are reported. These all seem like errors in the use of the concept us-gaap:AssetsNoncurrent, need a new concept. |
| 23 | Cash flow statement | CF-Impute-01 | if ($NetCashFlowFromOperatingActivitiesDiscontinued = 0 and $NetCashFlowFromInvestingActivitiesDiscontinued = 0 and $NetCashFlowFromFinancingActivitiesDiscontinued = 0 and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlowFromOperatingActivitiesDiscontinued = $NetCashFlowDiscontinued) else ($NetCashFlowFromOperatingActivitiesDiscontinued= $NetCashFlowFromOperatingActivitiesDiscontinued) | If net cash flow from discontinued operations is reported but the activity (operating, investing, financing) is not made explicit; then operating is implied. |
| 24 | Cash flow statement | CF-Impute-02 | if ($NetCashFlowFromOperatingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivities = 0)) then ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivities - $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivitiesContinuing) | |
| 25 | Cash flow statement | CF-Impute-03 | if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromInvestingActivities = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivities - $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing) | |
| 26 | Cash flow statement | CF-Impute-04 | if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromFinancingActivities = 0)) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivities - $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing) | |
| 27 | Cash flow statement | CF-Impute-05 | if ($NetCashFlowFromOperatingActivities = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities) | |
| 28 | Cash flow statement | CF-Impute-06 | if ($NetCashFlowFromInvestingActivities = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities) | |
| 29 | Cash flow statement | CF-Impute-07 | if ($NetCashFlowFromFinancingActivities = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities) | |
| 30 | Cash flow statement | CF-Impute-08 | if ($NetCashFlowDiscontinued = 0) then ($NetCashFlowDiscontinued = $NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowDiscontinued = $NetCashFlowDiscontinued) | |
| 31 | Cash flow statement | CF-Impute-09 | if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued - $ExchangeGainsLosses) else ($NetCashFlowContinuing = $NetCashFlowContinuing) | |
| 32 | Cash flow statement | CF-Impute-09B | if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued) else ($NetCashFlowContinuing = $NetCashFlowContinuing) | No exchange gains, CF alternative |
| 33 | Cash flow statement | CF-Impute-10 | if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow) | |
| 34 | Cash flow statement | CF-Impute-10B | if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow) | No exchange gains, CF alternative |
| 35 | Cash flow statement | CF-Impute-11 | if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing =0) and not($NetCashFlowFromFinancingActivitiesContinuing =0) and not ($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing)) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing) | |
| 36 | Cash flow statement | CF-Impute-12 | if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and not(($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0))) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing)) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing) | |
| 37 | Cash flow statement | CF-Impute-13 | if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) | |
| 38 | Cash flow statement | CF-Impute-13B | if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) | No exchange gains, CF alternative |
| 39 | Cash flow statement | CF-Impute-14 | if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $ExchangeGainsLosses)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) | |
| 40 | Cash flow statement | CF-Impute-14B | if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) | No exchange gains, CF alternative |
| 41 | Cash flow statement | CF-Impute-15 | if ($NetCashFlowContinuing = 0) then ($NetCashFlowContinuing = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowContinuing =$NetCashFlowContinuing) | |
| 42 | Cash flow statement | CF-Impute-16 | if ($NetCashFlowFromOperatingActivities = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and $NetCashFlowFromOperatingActivitiesDiscontinued = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities) | |
| 43 | Cash flow statement | CF-Impute-17 | if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and $NetCashFlowFromInvestingActivitiesDiscontinued = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities) | |
| 44 | Cash flow statement | CF-Impute-18 | if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromFinancingActivitiesContinuing = 0) and $NetCashFlowFromFinancingActivitiesDiscontinued = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities) | |
| 45 | Cash flow statement | CF-Impute-19 | if ($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 = $NetCashFlow) | |
| 46 | Cash flow statement | CF-Impute-20 | if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow) | |
| 47 | Cash flow statement | CF-Impute-20B | if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) | No exchange gains, CF alternative |
| 48 | Cash flow statement | CF-Impute-21 | if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow) | |
| 49 | Cash flow statement | CF-Impute-21B | if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow) | No exchange gains, CF alternative |
| 50 | Comprehensive income | CI-Impute-01 | if ($ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent) | |
| 51 | Comprehensive income | CI-Impute-02 | if ($ComprehensiveIncomeLossAttributableToParent = 0 and not($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0) and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent) | |
| 52 | Comprehensive income | CI-Impute-03 | if ($ComprehensiveIncomeLoss = 0 and not($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0) and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLossAttributableToParent + $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss) | |
| 53 | Comprehensive income | CI-Impute-04 | if ($ComprehensiveIncomeLoss = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss) | |
| 54 | Comprehensive income | CI-Impute-05 | if ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0) and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) | |
| 55 | Comprehensive income | CI-Impute-06 | if ($ComprehensiveIncomeLoss = 0 and $ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and $OtherComprehensiveIncomeLoss = 0) then ($ComprehensiveIncomeLoss = $NetIncomeLoss) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss) | If nothing about comprehensive income is reported, then comprehensive income is implied to be the same as net income (loss). |
| 56 | Comprehensive income | CI-Impute-07 | if ($OtherComprehensiveIncomeLoss = 0 and not($ComprehensiveIncomeLoss = 0)) then ($OtherComprehensiveIncomeLoss = $ComprehensiveIncomeLoss - $NetIncomeLoss) else ($OtherComprehensiveIncomeLoss = $OtherComprehensiveIncomeLoss) | |
| 57 | Comprehensive income | CI-Impute-08 | if ($ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent) | |
| 58 | Comprehensive income | CI-Impute-09 | if ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLossAttributableToParent = 0) and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) | |
| 59 | Income statement | IS-Impute-01 | if ($IncomeTaxExpenseBenefit = 0 and (not($IncomeTaxExpenseBenefitCurrent = 0) or not($IncomeTaxExpenseBenefitDeferred = 0))) then ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefitCurrent + $IncomeTaxExpenseBenefitDeferred) else ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefit) | |
| 60 | Income statement | IS-Impute-02 | if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAvailableToCommonStockholdersBasic = 0) and $PreferredStockDividendsAndOtherAdjustments = 0) then ($NetIncomeLossAttributableToParent = $NetIncomeLossAvailableToCommonStockholdersBasic) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) | |
| 61 | Income statement | IS-Impute-03 | if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic) | |
| 62 | Income statement | IS-Impute-04 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | |
| 63 | Income statement | IS-Impute-05 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0) and $IncomeLossFromDiscontinuedOperationsNetOfTax = 0 and $ExtraordinaryItemsOfIncomeExpenseNetOfTax = 0) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | |
| 64 | Income statement | IS-Impute-06 | if ($NetIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($NetIncomeLoss = $IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $ExtraordinaryItemsOfIncomeExpenseNetOfTax) else ($NetIncomeLoss = $NetIncomeLoss) | |
| 65 | Income statement | IS-Impute-07 | if ($NetIncomeLoss = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent) else ($NetIncomeLoss = $NetIncomeLoss) | |
| 66 | Income statement | IS-Impute-08 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | |
| 67 | Income statement | IS-Impute-09 | if ($NetIncomeLoss = 0 and not($NetIncomeLossAttributableToParent = 0) and not($NetIncomeLossAttributableToNoncontrollingInterest = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent + $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLoss = $NetIncomeLoss) | |
| 68 | Income statement | IS-Impute-10 | if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAttributableToNoncontrollingInterest = 0) and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss - $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) | |
| 69 | Income statement | IS-Impute-101 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $Revenues - $CostsAndExpenses) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | Insurance based reporting |
| 70 | Income statement | IS-Impute-102 | if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($CostsAndExpenses = $Revenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($CostsAndExpenses = $CostsAndExpenses) | Insurance specific |
| 71 | Income statement | IS-Impute-11 | if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and not($PreferredStockDividendsAndOtherAdjustments = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent - $PreferredStockDividendsAndOtherAdjustments) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic) | |
| 72 | Income statement | IS-Impute-12 | if ($NetIncomeLossAttributableToParent = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) | |
| 73 | Income statement | IS-Impute-13 | if ($PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0) and not( $NetIncomeLossAvailableToCommonStockholdersBasic = 0)) then ($PreferredStockDividendsAndOtherAdjustments = $NetIncomeLossAttributableToParent - $NetIncomeLossAvailableToCommonStockholdersBasic) else ($PreferredStockDividendsAndOtherAdjustments = $PreferredStockDividendsAndOtherAdjustments) | |
| 74 | Income statement | IS-Impute-14 | if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic) | |
| 75 | Income statement | IS-Impute-15 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss - $IncomeLossFromDiscontinuedOperationsNetOfTax - $ExtraordinaryItemsOfIncomeExpenseNetOfTax) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | |
| 76 | Income statement | IS-Impute-16 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | |
| 77 | Income statement | IS-Impute-17 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossBeforeEquityMethodInvestments = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossBeforeEquityMethodInvestments + $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | DELETE??? It seems like this rule does NOT belong in this set of impute rules; income before equity method investments is NOT reported. |
| 78 | Income statement | IS-Impute-18 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | This seems like a duplicate, check. |
| 79 | Income statement | IS-Impute-19 | if ($IncomeLossBeforeEquityMethodInvestments = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossBeforeEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeLossFromEquityMethodInvestments) else ($IncomeLossBeforeEquityMethodInvestments = $IncomeLossBeforeEquityMethodInvestments) | DELETE??? This reoprt frame does not have income from equity method investments; delete? |
| 80 | Income statement | IS-Impute-20 | if ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | ERROR??? There is some sort of error related to this formula. |
| 81 | Income statement | IS-Impute-21 | if ($GrossProfit = 0 and not($Revenues = 0) and not($CostOfRevenue = 0)) then ($GrossProfit = $Revenues - $CostOfRevenue) else ($GrossProfit = $GrossProfit) | |
| 82 | Income statement | IS-Impute-22 | if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) | |
| 83 | Income statement | IS-Impute-23 | if ($CostOfRevenue = 0 and not($Revenues = 0) and not($GrossProfit = 0)) then ($CostOfRevenue = $Revenues - $GrossProfit) else ($CostOfRevenue = $CostOfRevenue) | |
| 84 | Income statement | IS-Impute-24 | if ($NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0) and not($NetIncomeLossAttributableToParent = 0) and not($EquityAttributableToNoncontrollingInterest = 0)) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLoss - $NetIncomeLossAttributableToParent) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest) | QUESTIONABLE USE OF RULE: If the filing reports equity attributable to noncontrolling interest and net income (loss) and net income (loss) attributable to parent are different; assumes that the difference is caused by net income (loss) attributable to noncontrolling interest. |
| 85 | Income statement | IS-Impute-55 | if ($OperatingAndNonoperatingRevenues = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingRevenues = $IncomeLossFromContinuingOperationsBeforeTax + $OperatingAndNonoperatingCostsAndExpenses) else ($OperatingAndNonoperatingRevenues = $OperatingAndNonoperatingRevenues) | Operating and nonoperating revenues and expenses are not separated in totals. |
| 86 | Income statement | IS-Impute-56 | if ($OperatingAndNonoperatingCostsAndExpenses = 0 and not($OperatingAndNonoperatingRevenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingRevenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingCostsAndExpenses) | Operating and nonoperating revenues and expenses are not separated in totals. |
| 87 | Income statement | IS-Impute-63 | if ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and not($NonoperatingIncomeLoss =0)) then ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomeLoss) else ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | Unique to IS3 |
| 88 | Income statement | IS-Impute-64 | if ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and not($Revenues =0) and not($OperatingExpenses =0)) then ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $Revenues + $OperatingExpenses) else ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | Unique to IS3 |
| 89 | Income statement | IS-Impute-73 | if ($OperatingExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $Revenues - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) | Unique to SPEC1 |
| 90 | Income statement | IS-Impute-74 | if ($Revenues = 0 and not($OperatingExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $OperatingIncomeLoss + $OperatingExpenses) else ($Revenues = $Revenues) | Unique to SPEC1 |
| 91 | Income statement | IS-Impute-75 | if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($OperatingExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $OperatingExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss) | Unique to SPEC1; added to make consistent with SPEC2 |
| 92 | Income statement | IS-Impute-77 | if ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = 0) then ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = $PreferredStockDividendsAndOtherAdjustments + $UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic) else ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = $ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic) | Added interest based |
| 93 | Income statement | IS-Impute-80 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit - $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | Income from equity method investments included in tax provision |
| 94 | Income statement | IS-Impute-86 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromEquityMethodInvestments = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit + IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | Income from equity method investments part of tax provision. |
| 95 | Income statement | IS-Impute-88 | if ($IncomeLossFromDiscontinuedOperationsNetOfTax = 0) then ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + $IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal) else ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTax) | Imputes total income from discontinued operations from the details. |
| 96 | Income statement | IS-Impute-89 | if ($NetIncomeLossAttributableToNoncontrollingInterest = 0) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNonredeemableNoncontrollingInterest + $NetIncomeLossAttributableToRedeemableNoncontrollingInterest) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest) | Totals net income attributable to noncontrolling interest from redeemable and nonredeemable sub-portions. |
| 97 | Income statement | IS-Impute-93 | if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($CostsAndExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $CostsAndExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss) | Unique to SPEC2 |
| 98 | Income statement | IS-Impute-94 | if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($CostsAndExpenses = $Revenues - $OperatingIncomeLoss) else ($CostsAndExpenses = $CostsAndExpenses) | Unique to SPEC2 |
| 99 | Income statement | IS-Impute-95 | if ($Revenues = 0 and not($CostsAndExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $CostsAndExpenses + $OperatingIncomeLoss) else ($Revenues = $Revenues) | Unique to SPEC2 |
| 100 | Income statement | IS-InterestBased-Impute-101 | if (($InterestIncomeExpenseAfterProvisionForLosses = 0) and not($InterestIncomeExpenseOperatingNet = 0) and not($ProvisionForLoanLeaseAndOtherLosses = 0)) then ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseOperatingNet - $ProvisionForLoanLeaseAndOtherLosses) else ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseAfterProvisionForLosses) | Added interest based |
| 101 | Income statement | IS-InterestBased-Impute-102 | if (($ProvisionForLoanLeaseAndOtherLosses = 0) and not($InterestIncomeExpenseAfterProvisionForLosses = 0) and not($InterestIncomeExpenseOperatingNet = 0)) then ($ProvisionForLoanLeaseAndOtherLosses = $InterestIncomeExpenseOperatingNet - $InterestIncomeExpenseAfterProvisionForLosses) else ($ProvisionForLoanLeaseAndOtherLosses = $ProvisionForLoanLeaseAndOtherLosses) | Added interest based |
| 102 | Income statement | IS-InterestBased-Impute-103 | if (($InterestAndDividendIncomeOperating = 0) and not($InterestExpenseOperating = 0) and not($InterestIncomeExpenseOperatingNet = 0)) then ($InterestAndDividendIncomeOperating = $InterestIncomeExpenseOperatingNet + $InterestExpenseOperating) else ($InterestAndDividendIncomeOperating = $InterestAndDividendIncomeOperating) | Added interest based |
| 103 | Income statement | IS-InterestBased-Impute-104 | if (($InterestIncomeExpenseAfterProvisionForLosses = 0) and not($InterestIncomeExpenseOperatingNet = 0) and $ProvisionForLoanLeaseAndOtherLosses = 0) then ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseOperatingNet) else ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseAfterProvisionForLosses) | Added interest based |