4/30/2020 9:41:45 AM
| Line | Financial Statement Location | Rule Code | Precondition (XPath 2.0) | Derivation Formula (XPath 2.0) | (Obsolete approach) Rule (XPath 2.0 | Commentary |
|---|---|---|---|---|---|---|
| 1 | Balance sheet | BS-Impute-01 | exists($LiabilitiesAndNetAssets) and exists($CurrentAssets) and ($Assets eq null) and ($NoncurrentAssets eq null) | $Assets = $CurrentAssets | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndNetAssets) and ($CurrentAssets = $LiabilitiesAndNetAssets)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | |
| 2 | Balance sheet | BS-Impute-02 | exists($LiabilitiesAndNetAssets) and exists($CurrentAssets) and exists($LiabilitiesAndNetAssets) and ($Assets eq null) and ($NoncurrentAssets eq null) | $Assets = $CurrentAssets | if (($Assets = 0) and not($LiabilitiesAndNetAssets = 0) and ($CurrentAssets = $LiabilitiesAndNetAssets)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | |
| 3 | Balance sheet | BS-Impute-03 | ($Assets eq null) and ($NoncurrentAssets eq null) and exists($Liabilities) and exists($NetAssets) and exists($LiabilitiesAndNetAssets) and ($LiabilitiesAndNetAssets = $Liabilities + $NetAssets) | $Assets = $CurrentAssets | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndNetAssets = 0) and ($LiabilitiesAndNetAssets = $Liabilities + $NetAssets)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | |
| 4 | Balance sheet | BS-Impute-04 | ($Assets eq null) and ($NoncurrentAssets eq null) and exists($CurrentAssets) | $NoncurrentAssets = $Assets - $CurrentAssets | if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) | |
| 5 | Balance sheet | BS-Impute-05 | ($LiabilitiesAndNetAssets eq null) and exists($Assets) | $LiabilitiesAndNetAssets = $Assets | if ($LiabilitiesAndNetAssets = 0 and not($Assets = 0)) then ($LiabilitiesAndNetAssets = $Assets) else ($LiabilitiesAndNetAssets = $LiabilitiesAndNetAssets) | |
| 6 | Balance sheet | BS-Impute-12 | ($NoncurrentAssets eq null) and exists($Liabilities) and exists($CurrentLiabilities) | $NoncurrentLiabilities = $Liabilities - $CurrentLiabilities | if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | |
| 7 | Balance sheet | BS-Impute-14 | ($Liabilities eq null) and exists($CurrentLiabilities) and exists($NoncurrentLiabilities) | $Liabilities = $CurrentLiabilities + $NoncurrentLiabilities | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities) | |
| 8 | Balance sheet | BS-Impute-56 | ($NoncurrentLiabilities eq null) and exists($CurrentLiabilities) and exists($Liabilities) | $NoncurrentLiabilities = $Liabilities - $CurrentLiabilities | if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | |
| 9 | Balance sheet | BS-Impute-606 | ($Assets eq null) and exists($NoncurrentAssets) and exists($CurrentAssets) | $Assets = $NoncurrentAssets + $CurrentAssets | if ($Assets = 0 and not($NoncurrentAssets = 0) and not($CurrentAssets = 0)) then ($Assets = $NoncurrentAssets + $CurrentAssets) else ($Assets = $Assets) | |
| 10 | Balance sheet | BS-Impute-607 | ($LiabilitiesAndNetAssets eq null) and exists($NetAssets) and exists($Liabilities) | $LiabilitiesAndNetAssets = $NetAssets + $Liabilities | if ($LiabilitiesAndNetAssets = 0 and not($NetAssets = 0) and not($Liabilities = 0)) then ($LiabilitiesAndNetAssets = $NetAssets + $Liabilities) else ($LiabilitiesAndNetAssets = $LiabilitiesAndNetAssets) | |
| 11 | Cash flow statement | CF-Impute-20B | ($NetCashFlow eq null) and exists($NetCashFlowFromOperatingActivities) and exists($NetCashFlowFromInvestingActivities) and exists($NetCashFlowFromFinancingActivities) | $NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities | if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0)) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) | No exchange gains, CF alternative |
| 12 | Income statement | IS-Impute-092 | ($Revenue eq null) and exists($Support) and exists($SupportAndRevenue) | $Revenue = $SupportAndRevenue - $Support | if ($Revenue = 0 and not($Support = 0) and not($SupportAndRevenue = 0)) then ($Revenue = $SupportAndRevenue - $Support) else ($Revenue = $Revenue) | Added |
| 13 | Income statement | IS-Impute-102 | ($Expenses eq null) and exists($SupportAndRevenue) and exists($ChangeInNetAssets) | $Expenses = $SupportAndRevenue - $ChangeInNetAssets | if ($Expenses = 0 and not($SupportAndRevenue = 0) and not($ChangeInNetAssets = 0)) then ($Expenses = $SupportAndRevenue - $ChangeInNetAssets) else ($Expenses = $Expenses) | Insurance specific |
| 14 | Income statement | IS-Impute-123 | ($SupportAndRevenue eq null) and exists($Revenue) and exists($Support) | $SupportAndRevenue = $Revenue + $Support | if ($SupportAndRevenue = 0 and not($Revenue = 0) and not($Support = 0)) then ($SupportAndRevenue = $Revenue + $Support) else ($SupportAndRevenue = $SupportAndRevenue) | Unique to SPEC61/FUNC7 |
| 15 | Income statement | IS-Impute-21 | ($SupportAndRevenue eq null) and exists($Revenue) and exists($Support) | $SupportAndRevenue = $Revenue + $Support | if ($SupportAndRevenue = 0 and not($Revenue = 0) and not($Support = 0)) then ($SupportAndRevenue = $Revenue + $Support) else ($SupportAndRevenue = $SupportAndRevenue) | |
| 16 | Income statement | IS-Impute-23 | ($Support eq null) and exists($Revenue) and exists($SupportAndRevenue) | $Support = $SupportAndRevenue - $Revenue | if ($Support = 0 and not($Revenue = 0) and not($SupportAndRevenue = 0)) then ($Support = $SupportAndRevenue - $Revenue) else ($Support = $Support) | |
| 17 | Income statement | IS-Impute-613 | ($Expenses eq null) and exists($ProgramServicesExpenses) and exists($SupportingServicesExpenses) | $Expenses = $ProgramServicesExpenses + $SupportingServicesExpenses | if ($Expenses = 0 and not($ProgramServicesExpenses = 0) and not($SupportingServicesExpenses = 0)) then ($Expenses = $ProgramServicesExpenses + $SupportingServicesExpenses) else ($Expenses = $Expenses) | |
| 18 | Income statement | IS-Impute-75 | ($ChangeInNetAssets eq null) and exists($SupportAndRevenue) and exists($Expenses) | $ChangeInNetAssets = $SupportAndRevenue - $Expenses | if ($ChangeInNetAssets = 0 and not($SupportAndRevenue = 0) and not($Expenses = 0)) then ($ChangeInNetAssets = $SupportAndRevenue - $Expenses) else ($ChangeInNetAssets = $ChangeInNetAssets) | Unique to SPEC1; added to make consistent with SPEC2 |