Impute Rules

Impute Rules (MINI Financial Reporting Scheme)

Assertions are statements that describe expectations. An impute rule is a type of assertion.

Retrieve information by consistency rule. (List of all Impute Rules) | (Machine Readable)

Impute RuleCode
if (Assets = 0 and not(NoncurrentAssets = 0) and not(CurrentAssets = 0)) then (Assets = NoncurrentAssets + CurrentAssets) else (Assets = Assets)BS-Impute-606
if (CostOfRevenue = 0 and not(Revenues = 0) and not(GrossProfit = 0)) then (CostOfRevenue = Revenues - GrossProfit) else (CostOfRevenue = CostOfRevenue)IS-Impute-23
if (CostsAndExpenses = 0 and not(Revenues = 0) and not(IncomeLossFromContinuingOperationsBeforeTax = 0)) then (CostsAndExpenses = Revenues - IncomeLossFromContinuingOperationsBeforeTax) else (CostsAndExpenses = CostsAndExpenses)IS-Impute-102
if (CostsAndExpenses = 0 and not(Revenues = 0) and not(OperatingIncomeLoss = 0)) then (CostsAndExpenses = Revenues - OperatingIncomeLoss) else (CostsAndExpenses = CostsAndExpenses)IS-Impute-94
if (CurrentAssets = 0 and not(Assets = 0) and not(LiabilitiesAndEquity = 0) and LiabilitiesAndEquity = Assets) then (CurrentAssets = Assets) else (CurrentAssets = CurrentAssets)BS-Impute-18
if (CurrentLiabilities = 0 and NoncurrentLiabilities = 0 and not(Liabilities = 0)) then (CurrentLiabilities = Liabilities) else (CurrentLiabilities = CurrentLiabilities)BS-Impute-16
if (GrossProfit = 0 and not(Revenues = 0) and not(CostOfRevenue = 0)) then (GrossProfit = Revenues - CostOfRevenue) else (GrossProfit = GrossProfit)IS-Impute-21
if (IncomeLossFromContinuingOperationsAfterTax = 0 and not(IncomeLossFromContinuingOperationsBeforeTax = 0)) then (IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit) else (IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsAfterTax)IS-Impute-04
if (IncomeLossFromContinuingOperationsAfterTax = 0 and not(IncomeTaxExpenseBenefit = 0) and not(IncomeLossFromContinuingOperationsBeforeTax = 0)) then (IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit) else (IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsAfterTax)IS-Impute-16
if (IncomeLossFromContinuingOperationsAfterTax = 0 and not(NetIncomeLoss = 0)) then (IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss - IncomeLossFromDiscontinuedOperationsNetOfTax) else (IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsAfterTax)IS-Impute-15
if (IncomeLossFromContinuingOperationsBeforeTax = 0 and not(IncomeLossFromContinuingOperationsAfterTax = 0) and IncomeTaxExpenseBenefit = 0) then (IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax) else (IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsBeforeTax)IS-Impute-08
if (IncomeLossFromContinuingOperationsBeforeTax = 0 and not(IncomeLossFromContinuingOperationsAfterTax = 0)) then (IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit) else (IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsBeforeTax)IS-Impute-18
if (IncomeLossFromContinuingOperationsBeforeTax = 0) then (IncomeLossFromContinuingOperationsBeforeTax = Revenues - CostsAndExpenses) else (IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsBeforeTax)IS-Impute-101
if (Liabilities = 0 and ((CurrentLiabilities =0) or (NoncurrentLiabilities = 0)) and not(Equity = 0) and not(LiabilitiesAndEquity = 0) ) then (Liabilities = LiabilitiesAndEquity - Equity) else (Liabilities = Liabilities)BS-Impute-11
if (Liabilities = 0 and not(CurrentLiabilities = 0) and NoncurrentLiabilities = 0 and not(Equity = 0) and not(LiabilitiesAndEquity = 0) ) then (Liabilities = CurrentLiabilities) else (Liabilities = Liabilities)BS-Impute-13
if (Liabilities = 0 and not(CurrentLiabilities = 0) and not(NoncurrentLiabilities = 0)) then (Liabilities = CurrentLiabilities + NoncurrentLiabilities + LiabilitiesHeldForSale) else (Liabilities = Liabilities)BS-Impute-114
if (Liabilities = 0 and not(CurrentLiabilities = 0) and not(NoncurrentLiabilities = 0)) then (Liabilities = CurrentLiabilities + NoncurrentLiabilities) else (Liabilities = Liabilities)BS-Impute-14
if (LiabilitiesAndEquity = 0 and not(Assets = 0)) then (LiabilitiesAndEquity = Assets) else (LiabilitiesAndEquity = LiabilitiesAndEquity)BS-Impute-05
if (LiabilitiesAndEquity = 0 and not(Equity = 0) and not(Liabilities = 0)) then (LiabilitiesAndEquity = Equity + Liabilities) else (LiabilitiesAndEquity = LiabilitiesAndEquity)BS-Impute-607
if (NetCashFlow = 0 and (not(NetCashFlowFromOperatingActivities = 0) or not(NetCashFlowFromInvestingActivities = 0) or not(NetCashFlowFromFinancingActivities = 0))) then (NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) else (NetCashFlow = NetCashFlow)CF-Impute-20
if (NetCashFlow = 0 and (not(NetCashFlowFromOperatingActivities = 0) or not(NetCashFlowFromInvestingActivities = 0) or not(NetCashFlowFromFinancingActivities = 0))) then (NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) else (NetCashFlow = NetCashFlow)CF-Impute-20B
if (NetCashFlow = 0 and not(NetCashFlowContinuing =0)) then (NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued) else (NetCashFlow = NetCashFlow)CF-Impute-10B
if (NetCashFlowContinuing = 0 and not(NetCashFlow =0)) then (NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued) else (NetCashFlowContinuing = NetCashFlowContinuing)CF-Impute-09B
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)CF-Impute-14
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)CF-Impute-14B
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)CF-Impute-13
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)CF-Impute-13B
if (NetCashFlowFromOperatingActivities = 0 and not(NetCashFlowFromOperatingActivitiesContinuing = 0) and NetCashFlowFromOperatingActivitiesDiscontinued = 0) then (NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing) else (NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivities)CF-Impute-16
if (NetIncomeLoss = 0 and not(IncomeLossFromContinuingOperationsAfterTax = 0) and not(IncomeLossFromDiscontinuedOperationsNetOfTax = 0)) then (NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax) else (NetIncomeLoss = NetIncomeLoss)IS-Impute-06
if (NoncurrentAssets = 0 and not(Assets = 0) and not(CurrentAssets = 0)) then (NoncurrentAssets = Assets - CurrentAssets) else (NoncurrentAssets = NoncurrentAssets)BS-Impute-04
if (NoncurrentLiabilities = 0 and not(CurrentLiabilities = 0) and not(Liabilities = 0)) then (NoncurrentLiabilities = Liabilities - CurrentLiabilities) else (NoncurrentLiabilities = NoncurrentLiabilities)BS-Impute-56
if (NoncurrentLiabilities = 0 and not(Liabilities = 0) and not(CurrentLiabilities = 0)) then (NoncurrentLiabilities = Liabilities - CurrentLiabilities) else (NoncurrentLiabilities = NoncurrentLiabilities)BS-Impute-12
if (NonoperatingIncomeLoss = 0 and not(IncomeLossFromContinuingOperationsBeforeTax= 0) and not(OperatingIncomeLoss = 0)) then (NonoperatingIncomeLoss = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss) else (NonoperatingIncomeLoss = NonoperatingIncomeLoss)IS-Impute-20
if (NonoperatingIncomeLoss = 0 and not(IncomeLossFromContinuingOperationsBeforeTax= 0) and not(OperatingIncomeLoss = 0)) then (NonoperatingIncomeLoss = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss) else (NonoperatingIncomeLoss = NonoperatingIncomeLoss)IS-Impute-200
if (NonoperatingIncomeLoss = 0 and not(Revenues =0) and not(OperatingExpenses =0)) then (NonoperatingIncomeLoss = IncomeLossFromContinuingOperationsBeforeTax - Revenues + OperatingExpenses) else (NonoperatingIncomeLoss = NonoperatingIncomeLoss)IS-Impute-64
if (OperatingAndNonoperatingCostsAndExpenses = 0 and not(OperatingAndNonoperatingRevenues = 0) and not(IncomeLossFromContinuingOperationsBeforeTax = 0)) then (OperatingAndNonoperatingCostsAndExpenses = OperatingAndNonoperatingRevenues - IncomeLossFromContinuingOperationsBeforeTax) else (OperatingAndNonoperatingCostsAndExpenses = OperatingAndNonoperatingCostsAndExpenses)IS-Impute-56
if (OperatingAndNonoperatingRevenues = 0 and not(IncomeLossFromContinuingOperationsBeforeTax = 0)) then (OperatingAndNonoperatingRevenues = IncomeLossFromContinuingOperationsBeforeTax + OperatingAndNonoperatingCostsAndExpenses) else (OperatingAndNonoperatingRevenues = OperatingAndNonoperatingRevenues)IS-Impute-55
if (OperatingExpenses = 0 and not(OperatingIncomeLoss = 0) and OtherOperatingIncomeExpenses = 0) then (OperatingExpenses = GrossProfit - OperatingIncomeLoss) else (OperatingExpenses = OperatingExpenses)IS-Impute-123
if (OperatingExpenses = 0 and not(OperatingIncomeLoss = 0)) then (OperatingExpenses = GrossProfit - OperatingIncomeLoss) else (OperatingExpenses = OperatingExpenses)IS-Impute-22
if (OperatingExpenses = 0 and not(Revenues = 0) and not(OperatingIncomeLoss = 0)) then (OperatingExpenses = Revenues - OperatingIncomeLoss) else (OperatingExpenses = OperatingExpenses)IS-Impute-73
if (OperatingIncomeLoss = 0 and not(Revenues = 0) and not(CostsAndExpenses = 0)) then (OperatingIncomeLoss = Revenues - CostsAndExpenses) else (OperatingIncomeLoss = OperatingIncomeLoss)IS-Impute-93
if (OperatingIncomeLoss = 0 and not(Revenues = 0) and not(OperatingExpenses = 0)) then (OperatingIncomeLoss = Revenues - OperatingExpenses) else (OperatingIncomeLoss = OperatingIncomeLoss)IS-Impute-75
if (OtherOperatingIncomeExpenses = 0 and not(OperatingExpenses = 0) and not(OperatingIncomeLoss = 0) and not(GrossProfit = 0)) then (OtherOperatingIncomeExpenses = OperatingIncomeLoss - GrossProfit + OperatingExpenses) else (OtherOperatingIncomeExpenses = OperatingExpenses)IS-Impute-613
if (Revenues = 0 and not(CostsAndExpenses = 0) and not(OperatingIncomeLoss = 0)) then (Revenues = CostsAndExpenses + OperatingIncomeLoss) else (Revenues = Revenues)IS-Impute-95
if (Revenues = 0 and not(GrossProfit = 0) and not(CostOfRevenue = 0)) then (Revenues = GrossProfit + CostOfRevenue) else (Revenues = Revenues)IS-Impute-092
if (Revenues = 0 and not(OperatingExpenses = 0) and not(OperatingIncomeLoss = 0)) then (Revenues = OperatingIncomeLoss + OperatingExpenses) else (Revenues = Revenues)IS-Impute-74
if ((Assets = 0) and (NoncurrentAssets = 0) and not(Assets = LiabilitiesAndEquity) and (CurrentAssets = LiabilitiesAndEquity)) then (Assets = CurrentAssets) else (Assets = Assets)BS-Impute-01
if ((Assets = 0) and (NoncurrentAssets = 0) and not(LiabilitiesAndEquity = 0) and (LiabilitiesAndEquity = Liabilities + Equity)) then (Assets = CurrentAssets) else (Assets = Assets)BS-Impute-03
if ((Assets = 0) and not(LiabilitiesAndEquity = 0) and (CurrentAssets = LiabilitiesAndEquity)) then (Assets = CurrentAssets) else (Assets = Assets)BS-Impute-02

Balance sheet= Cash flow statement= Income statement= Comprehensive income= Other=

Last updated: 3/12/2020 10:16:43 AM