Impute Rules

Impute Rules (IPSAS 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 (BenefitsCostsExpenses = 0 and not(Revenues = 0) and not(IncomeLossFromContinuingOperationsBeforeTax = 0)) then (BenefitsCostsExpenses = Revenues - IncomeLossFromContinuingOperationsBeforeTax) else (BenefitsCostsExpenses = BenefitsCostsExpenses)IS-Impute-202
if (ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not(ComprehensiveIncomeLossAttributableToParent = 0)) then (ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent) else (ComprehensiveIncomeLoss = ComprehensiveIncomeLoss)CI-Impute-04
if (ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and OtherComprehensiveIncomeLoss = 0) then (ComprehensiveIncomeLoss = NetIncomeLoss) else (ComprehensiveIncomeLoss = ComprehensiveIncomeLoss)CI-Impute-06
if (ComprehensiveIncomeLoss = 0 and not(ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0) and not(ComprehensiveIncomeLossAttributableToParent = 0)) then (ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest) else (ComprehensiveIncomeLoss = ComprehensiveIncomeLoss)CI-Impute-03
if (ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not(ComprehensiveIncomeLoss = 0) and not(ComprehensiveIncomeLossAttributableToParent = 0)) then (ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent) else (ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLossAttributableToNoncontrollingInterest)CI-Impute-05
if (ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not(ComprehensiveIncomeLossAttributableToParent = 0) and not(ComprehensiveIncomeLoss = 0)) then (ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent) else (ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLossAttributableToNoncontrollingInterest)CI-Impute-09
if (ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not(ComprehensiveIncomeLoss = 0)) then (ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss) else (ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLossAttributableToParent)CI-Impute-01
if (ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not(ComprehensiveIncomeLoss = 0)) then (ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss) else (ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLossAttributableToParent)CI-Impute-08
if (ComprehensiveIncomeLossAttributableToParent = 0 and not(ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0) and not(ComprehensiveIncomeLoss = 0)) then (ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToNoncontrollingInterest) else (ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLossAttributableToParent)CI-Impute-02
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 (Equity = 0 and EquityAttributableToNoncontrollingInterest = 0 and not(EquityAttributableToParent = 0)) then (Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest) else (Equity = Equity)BS-Impute-07
if (Equity = 0 and not(EquityAttributableToNoncontrollingInterest = 0) and not(EquityAttributableToParent = 0)) then (Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest) else (Equity = Equity)BS-Impute-06
if (Equity = 0) then (Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest) else (Equity =Equity)BS-Impute-08
if (EquityAttributableToNoncontrollingInterest = 0 and not(Equity = 0) and not(EquityAttributableToParent = 0)) then (EquityAttributableToNoncontrollingInterest = Equity - EquityAttributableToParent) else (EquityAttributableToNoncontrollingInterest = EquityAttributableToNoncontrollingInterest)BS-Impute-17
if (EquityAttributableToParent = 0 and not(Equity = 0) and EquityAttributableToNoncontrollingInterest = 0) then (EquityAttributableToParent = Equity) else (EquityAttributableToParent = EquityAttributableToParent)BS-Impute-10
if (EquityAttributableToParent = 0 and not(Equity = 0) and not(EquityAttributableToNoncontrollingInterest = 0)) then (EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest) else (EquityAttributableToParent = EquityAttributableToParent)BS-Impute-09
if (GrossProfit = 0 and not(Revenues = 0) and not(CostOfRevenue = 0)) then (GrossProfit = Revenues - CostOfRevenue) else (GrossProfit = GrossProfit)IS-Impute-21
if (IncomeLossBeforeEquityMethodInvestments = 0 and not(IncomeLossFromContinuingOperationsBeforeTax = 0) and not(IncomeLossFromEquityMethodInvestments = 0)) then (IncomeLossBeforeEquityMethodInvestments = IncomeLossFromContinuingOperationsBeforeTax - IncomeLossFromEquityMethodInvestments) else (IncomeLossBeforeEquityMethodInvestments = IncomeLossBeforeEquityMethodInvestments)IS-Impute-19
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(IncomeTaxExpenseBenefit = 0) and not(IncomeLossFromEquityMethodInvestments = 0) and not(IncomeLossFromContinuingOperationsBeforeTax = 0)) then (IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit + IncomeLossFromEquityMethodInvestments) else (IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsAfterTax)IS-Impute-86
if (IncomeLossFromContinuingOperationsAfterTax = 0 and not(NetIncomeLoss = 0) and IncomeLossFromDiscontinuedOperationsNetOfTax = 0 and ExtraordinaryItemsOfIncomeExpenseNetOfTax = 0) then (IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss) else (IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsAfterTax)IS-Impute-05
if (IncomeLossFromContinuingOperationsAfterTax = 0 and not(NetIncomeLoss = 0)) then (IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss - IncomeLossFromDiscontinuedOperationsNetOfTax) else (IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsAfterTax)IS-Impute-15
if (IncomeLossFromContinuingOperationsBeforeTax = 0 and not(IncomeLossBeforeEquityMethodInvestments = 0) and not(IncomeLossFromEquityMethodInvestments = 0)) then (IncomeLossFromContinuingOperationsBeforeTax = IncomeLossBeforeEquityMethodInvestments + IncomeLossFromEquityMethodInvestments) else (IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsBeforeTax)IS-Impute-17
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) and not(IncomeLossFromEquityMethodInvestments = 0)) then (IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit - IncomeLossFromEquityMethodInvestments) else (IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsBeforeTax)IS-Impute-80
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 (IncomeLossFromDiscontinuedOperationsNetOfTax = 0) then (IncomeLossFromDiscontinuedOperationsNetOfTax = IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal) else (IncomeLossFromDiscontinuedOperationsNetOfTax = IncomeLossFromDiscontinuedOperationsNetOfTax)IS-Impute-88
if (IncomeTaxExpenseBenefit = 0 and (not(IncomeTaxExpenseBenefitCurrent = 0) or not(IncomeTaxExpenseBenefitDeferred = 0))) then (IncomeTaxExpenseBenefit = IncomeTaxExpenseBenefitCurrent + IncomeTaxExpenseBenefitDeferred) else (IncomeTaxExpenseBenefit = IncomeTaxExpenseBenefit)IS-Impute-01
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(Assets = 0) and not(NetAssetsLiabilities = 0)) then (Liabilities = Assets - NetAssetsLiabilities) else (Liabilities = Liabilities)BS-Impute-115
if (Liabilities = 0 and not(CurrentLiabilities = 0) and NoncurrentLiabilities = 0 and LiabilitiesHeldForSale = 0) then (Liabilities = CurrentLiabilities) else (Liabilities = Liabilities)BS-Impute-117
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) and NetCashFlowDiscontinued = 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and ExchangeGainsLosses = 0) then (NetCashFlow = NetCashFlowContinuing) else (NetCashFlow = NetCashFlow)CF-Impute-19
if (NetCashFlow = 0 and not(NetCashFlowContinuing = 0) and not(NetCashFlowDiscontinued = 0)) then (NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses) else (NetCashFlow = NetCashFlow)CF-Impute-21
if (NetCashFlow = 0 and not(NetCashFlowContinuing = 0) and not(NetCashFlowDiscontinued = 0)) then (NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued) else (NetCashFlow = NetCashFlow)CF-Impute-21B
if (NetCashFlow = 0 and not(NetCashFlowContinuing =0)) then (NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses) else (NetCashFlow = NetCashFlow)CF-Impute-10
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 - ExchangeGainsLosses) else (NetCashFlowContinuing = NetCashFlowContinuing)CF-Impute-09
if (NetCashFlowContinuing = 0 and not(NetCashFlow =0)) then (NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued) else (NetCashFlowContinuing = NetCashFlowContinuing)CF-Impute-09B
if (NetCashFlowContinuing = 0) then (NetCashFlowContinuing = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) else (NetCashFlowContinuing =NetCashFlowContinuing)CF-Impute-15
if (NetCashFlowDiscontinued = 0) then (NetCashFlowDiscontinued = NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued) else (NetCashFlowDiscontinued = NetCashFlowDiscontinued)CF-Impute-08
if (NetCashFlowFromFinancingActivities = 0 and not(NetCashFlowFromFinancingActivitiesContinuing = 0) and NetCashFlowFromFinancingActivitiesDiscontinued = 0) then (NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing) else (NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivities)CF-Impute-18
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 (NetCashFlowFromFinancingActivities = 0) then (NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued) else (NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivities)CF-Impute-07
if (NetCashFlowFromFinancingActivitiesContinuing = 0 and not(NetCashFlowFromFinancingActivities = 0)) then (NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowFromFinancingActivities - NetCashFlowFromFinancingActivitiesDiscontinued) else (NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowFromFinancingActivitiesContinuing)CF-Impute-04
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)CF-Impute-12
if (NetCashFlowFromInvestingActivities = 0 and not(NetCashFlowFromInvestingActivitiesContinuing = 0) and NetCashFlowFromInvestingActivitiesDiscontinued = 0) then (NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing) else (NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivities)CF-Impute-17
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 (NetCashFlowFromInvestingActivities = 0) then (NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued) else (NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivities)CF-Impute-06
if (NetCashFlowFromInvestingActivitiesContinuing = 0 and not(NetCashFlowFromInvestingActivities = 0)) then (NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowFromInvestingActivities - NetCashFlowFromInvestingActivitiesDiscontinued) else (NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowFromInvestingActivitiesContinuing)CF-Impute-03
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)CF-Impute-11
if (NetCashFlowFromOperatingActivities = 0 and not(NetCashFlowFromOperatingActivitiesContinuing = 0) and NetCashFlowFromOperatingActivitiesDiscontinued = 0) then (NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing) else (NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivities)CF-Impute-16
if (NetCashFlowFromOperatingActivities = 0) then (NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued) else (NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivities)CF-Impute-05
if (NetCashFlowFromOperatingActivitiesContinuing = 0 and not(NetCashFlowFromOperatingActivities = 0)) then (NetCashFlowFromOperatingActivitiesContinuing = NetCashFlowFromOperatingActivities - NetCashFlowFromOperatingActivitiesDiscontinued) else (NetCashFlowFromOperatingActivitiesContinuing = NetCashFlowFromOperatingActivitiesContinuing)CF-Impute-02
if (NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and not(NetCashFlowDiscontinued = 0)) then (NetCashFlowFromOperatingActivitiesDiscontinued = NetCashFlowDiscontinued) else (NetCashFlowFromOperatingActivitiesDiscontinued= NetCashFlowFromOperatingActivitiesDiscontinued)CF-Impute-01
if (NetIncomeLoss = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and not(NetIncomeLossAttributableToParent = 0)) then (NetIncomeLoss = NetIncomeLossAttributableToParent) else (NetIncomeLoss = NetIncomeLoss)IS-Impute-07
if (NetIncomeLoss = 0 and not(IncomeLossFromContinuingOperationsAfterTax = 0) and not(IncomeLossFromDiscontinuedOperationsNetOfTax = 0)) then (NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax) else (NetIncomeLoss = NetIncomeLoss)IS-Impute-06
if (NetIncomeLoss = 0 and not(NetIncomeLossAttributableToParent = 0) and not(NetIncomeLossAttributableToNoncontrollingInterest = 0)) then (NetIncomeLoss = NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest) else (NetIncomeLoss = NetIncomeLoss)IS-Impute-09
if (NetIncomeLossAttributableToNoncontrollingInterest = 0 and not(NetIncomeLoss = 0) and not(NetIncomeLossAttributableToParent = 0)) then (NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLoss - NetIncomeLossAttributableToParent) else (NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLossAttributableToNoncontrollingInterest)IS-Impute-24
if (NetIncomeLossAttributableToNoncontrollingInterest = 0) then (NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLossAttributableToNonredeemableNoncontrollingInterest + NetIncomeLossAttributableToRedeemableNoncontrollingInterest) else (NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLossAttributableToNoncontrollingInterest)IS-Impute-89
if (NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and not(NetIncomeLoss = 0)) then (NetIncomeLossAttributableToParent = NetIncomeLoss) else (NetIncomeLossAttributableToParent = NetIncomeLossAttributableToParent)IS-Impute-12
if (NetIncomeLossAttributableToParent = 0 and not(NetIncomeLossAttributableToNoncontrollingInterest = 0) and not(NetIncomeLoss = 0)) then (NetIncomeLossAttributableToParent = NetIncomeLoss - NetIncomeLossAttributableToNoncontrollingInterest) else (NetIncomeLossAttributableToParent = NetIncomeLossAttributableToParent)IS-Impute-10
if (NetIncomeLossAttributableToParent = 0 and not(NetIncomeLossAvailableToCommonStockholdersBasic = 0) and PreferredStockDividendsAndOtherAdjustments = 0) then (NetIncomeLossAttributableToParent = NetIncomeLossAvailableToCommonStockholdersBasic) else (NetIncomeLossAttributableToParent = NetIncomeLossAttributableToParent)IS-Impute-02
if (NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments = 0 and not(NetIncomeLossAttributableToParent = 0)) then (NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent) else (NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAvailableToCommonStockholdersBasic)IS-Impute-03
if (NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments = 0 and not(NetIncomeLossAttributableToParent = 0)) then (NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent) else (NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAvailableToCommonStockholdersBasic)IS-Impute-14
if (NetIncomeLossAvailableToCommonStockholdersBasic = 0 and not(PreferredStockDividendsAndOtherAdjustments = 0) and not(NetIncomeLossAttributableToParent = 0)) then (NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent - PreferredStockDividendsAndOtherAdjustments) else (NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAvailableToCommonStockholdersBasic)IS-Impute-11
if (NoncurrentAssets = 0 and not(Assets = 0) and not(CurrentAssets = 0)) then (NoncurrentAssets = Assets - CurrentAssets) else (NoncurrentAssets = NoncurrentAssets)BS-Impute-04
if (NoncurrentAssets = 0 and not(Assets = 0) and not(CurrentAssets = 0)) then (NoncurrentAssets = Assets - (CurrentAssets + AssetsHeldForSale)) else (NoncurrentAssets = NoncurrentAssets)BS-Impute-106
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 (NoncurrentLiabilities = 0 and not(Liabilities = 0) and not(CurrentLiabilities = 0)) then (NoncurrentLiabilities = Liabilities - (CurrentLiabilities + LiabilitiesHeldForSale)) else (NoncurrentLiabilities = NoncurrentLiabilities)BS-Impute-113
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 (OtherComprehensiveIncomeLoss = 0 and not(ComprehensiveIncomeLoss = 0)) then (OtherComprehensiveIncomeLoss = ComprehensiveIncomeLoss - NetIncomeLoss) else (OtherComprehensiveIncomeLoss = OtherComprehensiveIncomeLoss)CI-Impute-07
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 (OtherThanFixedNoncurrentAssets = 0 and not(Assets = 0) and not(CurrentAssets = 0) and not(FixedAssets = 0)) then (OtherThanFixedNoncurrentAssets = Assets - CurrentAssets - FixedAssets) else (OtherThanFixedNoncurrentAssets = OtherThanFixedNoncurrentAssets)BS-Impute-94
if (ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = 0) then (ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = PreferredStockDividendsAndOtherAdjustments + UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic) else (ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic)IS-Impute-77
if (PreferredStockDividendsAndOtherAdjustments = 0 and not(NetIncomeLossAttributableToParent = 0) and not( NetIncomeLossAvailableToCommonStockholdersBasic = 0)) then (PreferredStockDividendsAndOtherAdjustments = NetIncomeLossAttributableToParent - NetIncomeLossAvailableToCommonStockholdersBasic) else (PreferredStockDividendsAndOtherAdjustments = PreferredStockDividendsAndOtherAdjustments)IS-Impute-13
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
if ((CurrentAssets = 0) and not(CurrentAssetsExcludingHeldForSale = 0) and not(AssetsHeldForSale = 0)) then (CurrentAssets = CurrentAssetsExcludingHeldForSale + AssetsHeldForSale) else (CurrentAssets = CurrentAssets)BS-Impute-31
if ((CurrentLiabilities = 0) and not(CurrentLiabilitiesExcludingHeldForSale = 0) and not(LiabilitiesHeldForSale = 0)) then (CurrentLiabilities = CurrentLiabilitiesExcludingHeldForSale + LiabilitiesHeldForSale) else (CurrentLiabilities = CurrentLiabilities)BS-Impute-32
if ((IndirectOperatingNonoperatingCostsExpenses = 0) and not(GrossProfit = 0) and not(IncomeLossFromContinuingOperationsBeforeTax = 0)) then (IndirectOperatingNonoperatingCostsExpenses = GrossProfit - IncomeLossFromContinuingOperationsBeforeTax) else (IndirectOperatingNonoperatingCostsExpenses = IndirectOperatingNonoperatingCostsExpenses)IS-Impute-091
if ((InterestAndDividendIncomeOperating = 0) and not(InterestExpenseOperating = 0) and not(InterestIncomeExpenseOperatingNet = 0)) then (InterestAndDividendIncomeOperating = InterestIncomeExpenseOperatingNet + InterestExpenseOperating) else (InterestAndDividendIncomeOperating = InterestAndDividendIncomeOperating)IS-InterestBased-Impute-103
if ((InterestIncomeExpenseAfterProvisionForLosses = 0) and not(InterestIncomeExpenseOperatingNet = 0) and ProvisionForLoanLeaseAndOtherLosses = 0) then (InterestIncomeExpenseAfterProvisionForLosses = InterestIncomeExpenseOperatingNet) else (InterestIncomeExpenseAfterProvisionForLosses = InterestIncomeExpenseAfterProvisionForLosses)IS-InterestBased-Impute-104
if ((InterestIncomeExpenseAfterProvisionForLosses = 0) and not(InterestIncomeExpenseOperatingNet = 0) and not(ProvisionForLoanLeaseAndOtherLosses = 0)) then (InterestIncomeExpenseAfterProvisionForLosses = InterestIncomeExpenseOperatingNet - ProvisionForLoanLeaseAndOtherLosses) else (InterestIncomeExpenseAfterProvisionForLosses = InterestIncomeExpenseAfterProvisionForLosses)IS-InterestBased-Impute-101
if ((ProvisionForLoanLeaseAndOtherLosses = 0) and not(InterestIncomeExpenseAfterProvisionForLosses = 0) and not(InterestIncomeExpenseOperatingNet = 0)) then (ProvisionForLoanLeaseAndOtherLosses = InterestIncomeExpenseOperatingNet - InterestIncomeExpenseAfterProvisionForLosses) else (ProvisionForLoanLeaseAndOtherLosses = ProvisionForLoanLeaseAndOtherLosses)IS-InterestBased-Impute-102
if (not(EquityAttributableToParent = 0) and not(Equity = 0) and not(EquityAttributableToNoncontrollingInterest = 0) and EquityAttributableToParent = Equity) then (EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest) else (EquityAttributableToParent = EquityAttributableToParent)BS-Impute-15

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