List of Impute Rules

12/10/2019 9:30:49 AM

Line Financial Statement Location Rule Code Rule (XBRL Formula XPath 2.0 Format) Rule (Controlled Natural Language Format) 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 = $Assets)
If Assets = 0 and NoncurrentAssets = 0 and Assets <> LiabilitiesAndEquity and CurrentAssets = LiabilitiesAndEquity Then
    Assets = CurrentAssets
End If
2 Balance sheet BS-Impute-02 if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets)
If Assets = 0 and LiabilitiesAndEquity <> 0 and CurrentAssets = LiabilitiesAndEquity Then
    Assets = CurrentAssets
End If
3 Balance sheet BS-Impute-03 if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets)
If Assets = 0 and NoncurrentAssets = 0 and LiabilitiesAndEquity <> 0 and (LiabilitiesAndEquity = Liabilities + Equity) Then
    Assets = CurrentAssets
End If
4 Balance sheet BS-Impute-04 if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets)
If NoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 Then
    NoncurrentAssets = Assets - CurrentAssets
End If
5 Balance sheet BS-Impute-05 if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity)
If LiabilitiesAndEquity = 0 and Assets <> 0 Then
    LiabilitiesAndEquity = Assets
End If
6 Balance sheet BS-Impute-06 if ($Equity = 0 and not($EquityAttributableToNoncontrollingInterest = 0) and not($EquityAttributableToParent = 0)) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity = $Equity)
If Equity = 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent <> 0 Then
    Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest
End If
7 Balance sheet BS-Impute-07 if ($Equity = 0 and $EquityAttributableToNoncontrollingInterest = 0 and not($EquityAttributableToParent = 0)) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity = $Equity)
If Equity = 0 and EquityAttributableToNoncontrollingInterest = 0 and EquityAttributableToParent <> 0 Then
    Equity = EquityAttributableToParent
End If
8 Balance sheet BS-Impute-08 if ($Equity = 0) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity =$Equity)
If Equity = 0 Then
    Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest
End If
This seems like it is useless
9 Balance sheet BS-Impute-09 if ($EquityAttributableToParent = 0 and not($Equity = 0) and not($EquityAttributableToNoncontrollingInterest = 0)) then ($EquityAttributableToParent = $Equity - $EquityAttributableToNoncontrollingInterest) else ($EquityAttributableToParent = $EquityAttributableToParent)
If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 Then
    EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest
End If
10 Balance sheet BS-Impute-10 if ($EquityAttributableToParent = 0 and not($Equity = 0) and $EquityAttributableToNoncontrollingInterest = 0) then ($EquityAttributableToParent = $Equity) else ($EquityAttributableToParent = $EquityAttributableToParent)
If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest = 0 Then
    EquityAttributableToParent = Equity
End If
11 Balance sheet BS-Impute-11 if ($Liabilities = 0 and (($CurrentLiabilities =0) or ($NoncurrentLiabilities = 0)) and not($Equity = 0) and not($LiabilitiesAndEquity = 0) and not($TemporaryEquity = 0) ) then ($Liabilities = $LiabilitiesAndEquity - ($CommitmentsAndContingencies + $TemporaryEquity + $Equity)) else ($Liabilities = $Liabilities)
If Liabilities = 0 and (Equity <> 0) Then
    Liabilities = LiabilitiesAndEquity - (CommitmentsAndContingencies + TemporaryEquity + Equity)
End If
If Liabilities is not reported but Equity is reported and LiabilitiesAndEquity is reported; THEN compute Liabilities as being LiabilitiesAndEquity less Equity.
12 Balance sheet BS-Impute-12 if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities)
If NoncurrentLiabilities = 0 and Liabilities <> 0 and CurrentLiabilities <> 0 Then
    NoncurrentLiabilities = Liabilities - CurrentLiabilities
End If
If NoncurrentLiabilities is not reported but Liabilities is reported and CurrentLiabilities is reported; THEN compute NoncurrentLiabilities as Liabilities less CurrentLiabilities.
13 Balance sheet BS-Impute-13 if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0 and not($Equity = 0) and not($LiabilitiesAndEquity = 0) and not($TemporaryEquity = 0)) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities)
If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities = 0 Then
    Liabilities = CurrentLiabilities
End If
if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities) <<= old rule
14 Balance sheet BS-Impute-14 if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities)
If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities <> 0 Then
    Liabilities = CurrentLiabilities + NoncurrentLiabilities
End If
15 Balance sheet BS-Impute-15 if (not($EquityAttributableToParent = 0) and not($Equity = 0) and not($EquityAttributableToNoncontrollingInterest = 0) and $EquityAttributableToParent = $Equity) then ($EquityAttributableToParent = $Equity - $EquityAttributableToNoncontrollingInterest) else ($EquityAttributableToParent = $EquityAttributableToParent)
If EquityAttributableToParent <> 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent = Equity Then
    EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest
End If
This rule seems wrong because it changes the value of equity attributable to parent.
16 Balance sheet BS-Impute-16 if ($CurrentLiabilities = 0 and $NoncurrentLiabilities = 0 and not($Liabilities = 0)) then ($CurrentLiabilities = $Liabilities) else ($CurrentLiabilities = $CurrentLiabilities)
If CurrentLiabilities = 0 and NoncurrentLiabilities = 0 and Liabilities <> 0 Then
    CurrentLiabilities = Liabilities
End If
17 Balance sheet BS-Impute-17 if ($EquityAttributableToNoncontrollingInterest = 0 and not($Equity = 0) and not($EquityAttributableToParent = 0)) then ($EquityAttributableToNoncontrollingInterest = $Equity - $EquityAttributableToParent) else ($EquityAttributableToNoncontrollingInterest = $EquityAttributableToNoncontrollingInterest)
If EquityAttributableToNoncontrollingInterest = 0 and Equity <> 0 and EquityAttributableToParent <> 0 Then
    EquityAttributableToNoncontrollingInterest = Equity - EquityAttributableToParent
End If
18 Balance sheet BS-Impute-18 if ($CurrentAssets = 0 and not($Assets = 0) and not($LiabilitiesAndEquity = 0) and $LiabilitiesAndEquity = $Assets) then ($CurrentAssets = $Assets) else ($CurrentAssets = $CurrentAssets)
If CurrentAssets = 0 and Assets <> 0 and LiabilitiesAndEquity <> 0 and LiabilitiesAndEquity = Assets Then
    CurrentAssets = Assets
End If
19 Balance sheet BS-Impute-56 if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities)
If NoncurrentLiabilities = 0 and CurrentLiabilities <> 0 and Liabilities <> 0 Then
    NoncurrentLiabilities = Liabilities - CurrentLiabilities
End If
20 Balance sheet BS-Impute-91 if ($RedeemableNoncontrollingInterest = 0) then ($RedeemableNoncontrollingInterest = $RedeemableNoncontrollingInterestCommon + $RedeemableNoncontrollingInterestPreferred + $RedeemableNoncontrollingInterestOther) else ($RedeemableNoncontrollingInterest = $RedeemableNoncontrollingInterest)
If RedeemableNoncontrollingInterest = 0 Then
    RedeemableNoncontrollingInterest = RedeemableNoncontrollingInterestCommon + RedeemableNoncontrollingInterestPreferred + RedeemableNoncontrollingInterestOther
End If
21 Balance sheet BS-Impute-92 if ($TemporaryEquity = 0) then ($TemporaryEquity = $TemporaryEquityAttributableToParent + $RedeemableNoncontrollingInterest) else ($TemporaryEquity = $TemporaryEquity)
If TemporaryEquity = 0 Then
    TemporaryEquity = TemporaryEquityAttributableToParent + RedeemableNoncontrollingInterest
End If
22 Balance sheet BS-Impute-94 if ($OtherThanFixedNoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0) and not($FixedAssets = 0)) then ($OtherThanFixedNoncurrentAssets = $Assets - $CurrentAssets - $FixedAssets) else ($OtherThanFixedNoncurrentAssets = $OtherThanFixedNoncurrentAssets)
If OtherThanFixedNoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 and FixedAssets <> 0 Then
    OtherThanFixedNoncurrentAssets = Assets - CurrentAssets - FixedAssets
End If
Unique to where fixed assets are reported. These all seem like errors in the use of the concept us-gaap:AssetsNoncurrent, need a new concept.
23 Cash flow statement CF-Impute-01 if ($NetCashFlowFromOperatingActivitiesDiscontinued = 0 and $NetCashFlowFromInvestingActivitiesDiscontinued = 0 and $NetCashFlowFromFinancingActivitiesDiscontinued = 0 and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlowFromOperatingActivitiesDiscontinued = $NetCashFlowDiscontinued) else ($NetCashFlowFromOperatingActivitiesDiscontinued= $NetCashFlowFromOperatingActivitiesDiscontinued)
If NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and NetCashFlowDiscontinued <> 0 Then
    NetCashFlowFromOperatingActivitiesDiscontinued = NetCashFlowDiscontinued
End If
If net cash flow from discontinued operations is reported but the activity (operating, investing, financing) is not made explicit; then operating is implied.
24 Cash flow statement CF-Impute-02 if ($NetCashFlowFromOperatingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivities = 0)) then ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivities - $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivitiesContinuing)
If NetCashFlowFromOperatingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivities <> 0 Then
    NetCashFlowFromOperatingActivitiesContinuing = NetCashFlowFromOperatingActivities - NetCashFlowFromOperatingActivitiesDiscontinued
End If
25 Cash flow statement CF-Impute-03 if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromInvestingActivities = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivities - $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing)
If  NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromInvestingActivities <> 0 Then
    NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowFromInvestingActivities - NetCashFlowFromInvestingActivitiesDiscontinued
End If
26 Cash flow statement CF-Impute-04 if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromFinancingActivities = 0)) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivities - $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing)
If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromFinancingActivities <> 0 Then
    NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowFromFinancingActivities - NetCashFlowFromFinancingActivitiesDiscontinued
End If
27 Cash flow statement CF-Impute-05 if ($NetCashFlowFromOperatingActivities = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities)
If NetCashFlowFromOperatingActivities = 0 Then
    NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued
End If
28 Cash flow statement CF-Impute-06 if ($NetCashFlowFromInvestingActivities = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities)
If NetCashFlowFromInvestingActivities = 0 Then
    NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued
End If
29 Cash flow statement CF-Impute-07 if ($NetCashFlowFromFinancingActivities = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities)
If NetCashFlowFromFinancingActivities = 0 Then
    NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued
End If
30 Cash flow statement CF-Impute-08 if ($NetCashFlowDiscontinued = 0) then ($NetCashFlowDiscontinued = $NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowDiscontinued = $NetCashFlowDiscontinued)
If NetCashFlowDiscontinued = 0 Then
    NetCashFlowDiscontinued = NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued
End If
31 Cash flow statement CF-Impute-09 if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued - $ExchangeGainsLosses) else ($NetCashFlowContinuing = $NetCashFlowContinuing)
If NetCashFlowContinuing = 0 and NetCashFlow <> 0 Then
    NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued - ExchangeGainsLosses
End If
32 Cash flow statement CF-Impute-09B if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued) else ($NetCashFlowContinuing = $NetCashFlowContinuing)
If NetCashFlowContinuing = 0 and NetCashFlow <> 0 Then
    NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued
End If
No exchange gains, CF alternative
33 Cash flow statement CF-Impute-10 if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow)
If NetCashFlow = 0 and NetCashFlowContinuing <> 0 Then
    NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued  + ExchangeGainsLosses
End If
34 Cash flow statement CF-Impute-10B if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow)
If NetCashFlow = 0 and NetCashFlowContinuing <> 0 Then
    NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued
End If
No exchange gains, CF alternative
35 Cash flow statement CF-Impute-11 if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing =0) and not($NetCashFlowFromFinancingActivitiesContinuing =0) and not ($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing)) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing)
If NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromFinancingActivitiesContinuing <> 0 and (NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) <> 0) Then
    NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing)
End If
36 Cash flow statement CF-Impute-12 if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and not(($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0))) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing)) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing)
If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and (NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) <> 0) Then
    NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing)
End If
37 Cash flow statement CF-Impute-13 if ($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 =$NetCashFlowFromInvestingActivities)
If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then
    NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses)
End If
38 Cash flow statement CF-Impute-13B if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities)
If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then
    NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities)
End If
No exchange gains, CF alternative
39 Cash flow statement CF-Impute-14 if ($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 =$NetCashFlowFromFinancingActivities)
If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then
    NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + ExchangeGainsLosses)
End If
40 Cash flow statement CF-Impute-14B if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities)
If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then
    NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities)
End If
No exchange gains, CF alternative
41 Cash flow statement CF-Impute-15 if ($NetCashFlowContinuing = 0) then ($NetCashFlowContinuing = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowContinuing =$NetCashFlowContinuing)
If NetCashFlowContinuing = 0 Then
    NetCashFlowContinuing = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing
End If
42 Cash flow statement CF-Impute-16 if ($NetCashFlowFromOperatingActivities = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and $NetCashFlowFromOperatingActivitiesDiscontinued = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities)
If NetCashFlowFromOperatingActivities = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 Then
    NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing
End If
43 Cash flow statement CF-Impute-17 if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and $NetCashFlowFromInvestingActivitiesDiscontinued = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities)
If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 Then
    NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing
End If
44 Cash flow statement CF-Impute-18 if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromFinancingActivitiesContinuing = 0) and $NetCashFlowFromFinancingActivitiesDiscontinued = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities)
If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromFinancingActivitiesContinuing <> 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 Then
    NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing
End If
45 Cash flow statement CF-Impute-19 if ($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 = $NetCashFlow)
If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued = 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and ExchangeGainsLosses = 0 Then
    NetCashFlow = NetCashFlowContinuing
End If
46 Cash flow statement CF-Impute-20 if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow)
If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then
    NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses
End If
47 Cash flow statement CF-Impute-20B if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow)
If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then
    NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities
End If
No exchange gains, CF alternative
48 Cash flow statement CF-Impute-21 if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow)
If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued <> 0 Then
    NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses
End If
49 Cash flow statement CF-Impute-21B if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow)
If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued <> 0 Then
    NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued
End If
No exchange gains, CF alternative
50 Comprehensive income CI-Impute-01 if ($ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent)
If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then
    ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss
End If
51 Comprehensive income CI-Impute-02 if ($ComprehensiveIncomeLossAttributableToParent = 0 and not($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0) and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent)
If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLoss <> 0 Then
    ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToNoncontrollingInterest
End If
52 Comprehensive income CI-Impute-03 if ($ComprehensiveIncomeLoss = 0 and not($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0) and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLossAttributableToParent + $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss)
If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then
    ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest
End If
53 Comprehensive income CI-Impute-04 if ($ComprehensiveIncomeLoss = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss)
If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then
    ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent
End If
54 Comprehensive income CI-Impute-05 if ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0) and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLossAttributableToNoncontrollingInterest)
If ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then
    ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent
End If
55 Comprehensive income CI-Impute-06 if ($ComprehensiveIncomeLoss = 0 and $ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and $OtherComprehensiveIncomeLoss = 0) then ($ComprehensiveIncomeLoss = $NetIncomeLoss) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss)
If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and OtherComprehensiveIncomeLoss = 0 Then
    ComprehensiveIncomeLoss = NetIncomeLoss
End If
If nothing about comprehensive income is reported, then comprehensive income is implied to be the same as net income (loss).
56 Comprehensive income CI-Impute-07 if ($OtherComprehensiveIncomeLoss = 0 and not($ComprehensiveIncomeLoss = 0)) then ($OtherComprehensiveIncomeLoss = $ComprehensiveIncomeLoss - $NetIncomeLoss) else ($OtherComprehensiveIncomeLoss = $OtherComprehensiveIncomeLoss)
If OtherComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLoss <> 0 Then
    OtherComprehensiveIncomeLoss = ComprehensiveIncomeLoss - NetIncomeLoss
End If
57 Comprehensive income CI-Impute-08 if ($ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent)
If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then
    ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss
End If
58 Comprehensive income CI-Impute-09 if ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLossAttributableToParent = 0) and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLossAttributableToNoncontrollingInterest)
If ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLossAttributableToParent <> 0 and ComprehensiveIncomeLoss <> 0 Then
    ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent
End If
59 Income statement IS-Impute-01 if ($IncomeTaxExpenseBenefit = 0 and (not($IncomeTaxExpenseBenefitCurrent = 0) or not($IncomeTaxExpenseBenefitDeferred = 0))) then ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefitCurrent + $IncomeTaxExpenseBenefitDeferred) else ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefit)
If IncomeTaxExpenseBenefit = 0 and (IncomeTaxExpenseBenefitCurrent <> 0 or IncomeTaxExpenseBenefitDeferred <> 0) Then
    IncomeTaxExpenseBenefit = IncomeTaxExpenseBenefitCurrent + IncomeTaxExpenseBenefitDeferred
End If
60 Income statement IS-Impute-02 if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAvailableToCommonStockholdersBasic = 0) and $PreferredStockDividendsAndOtherAdjustments = 0) then ($NetIncomeLossAttributableToParent = $NetIncomeLossAvailableToCommonStockholdersBasic) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent)
If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAvailableToCommonStockholdersBasic <> 0 and PreferredStockDividendsAndOtherAdjustments = 0 Then
    NetIncomeLossAttributableToParent = NetIncomeLossAvailableToCommonStockholdersBasic
End If
61 Income statement IS-Impute-03 if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic)
If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 Then
    NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent
End If
62 Income statement IS-Impute-04 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)
If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit
End If
63 Income statement IS-Impute-05 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0) and $IncomeLossFromDiscontinuedOperationsNetOfTax = 0) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)
If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax = 0 Then
    IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss
End If
64 Income statement IS-Impute-06 if ($NetIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromDiscontinuedOperationsNetOfTax = 0)) then ($NetIncomeLoss = $IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($NetIncomeLoss = $NetIncomeLoss)
If NetIncomeLoss = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax <> 0 Then
    NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax
End If
65 Income statement IS-Impute-07 if ($NetIncomeLoss = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent) else ($NetIncomeLoss = $NetIncomeLoss)
If NetIncomeLoss = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLossAttributableToParent <> 0 Then
    NetIncomeLoss = NetIncomeLossAttributableToParent
End If
66 Income statement IS-Impute-08 if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)
If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeTaxExpenseBenefit = 0 Then
    IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax
End If
67 Income statement IS-Impute-09 if ($NetIncomeLoss = 0 and not($NetIncomeLossAttributableToParent = 0) and not($NetIncomeLossAttributableToNoncontrollingInterest = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent + $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLoss = $NetIncomeLoss)
If NetIncomeLoss = 0 and NetIncomeLossAttributableToParent <> 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 Then
    NetIncomeLoss = NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest
End If
68 Income statement IS-Impute-10 if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAttributableToNoncontrollingInterest = 0) and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss - $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent)
If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 and NetIncomeLoss <> 0 Then
    NetIncomeLossAttributableToParent = NetIncomeLoss - NetIncomeLossAttributableToNoncontrollingInterest
End If
69 Income statement IS-Impute-101 if ($IncomeLossFromContinuingOperationsBeforeTax = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $Revenues - $CostsAndExpenses) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)
If IncomeLossFromContinuingOperationsBeforeTax = 0 Then
	 	  IncomeLossFromContinuingOperationsBeforeTax = Revenues - CostsAndExpenses
End If
Insurance based reporting
70 Income statement IS-Impute-102 if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($CostsAndExpenses = $Revenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($CostsAndExpenses = $CostsAndExpenses)
If CostsAndExpenses = 0 and Revenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
   CostsAndExpenses = Revenues - IncomeLossFromContinuingOperationsBeforeTax
End If
Insurance specific
71 Income statement IS-Impute-11 if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and not($PreferredStockDividendsAndOtherAdjustments = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent - $PreferredStockDividendsAndOtherAdjustments) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic)
If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments <> 0 and NetIncomeLossAttributableToParent <> 0 Then
    NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent - PreferredStockDividendsAndOtherAdjustments
End If
72 Income statement IS-Impute-12 if ($NetIncomeLossAttributableToParent = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent)
If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 Then
    NetIncomeLossAttributableToParent = NetIncomeLoss
End If
73 Income statement IS-Impute-13 if ($PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0) and not( $NetIncomeLossAvailableToCommonStockholdersBasic = 0)) then ($PreferredStockDividendsAndOtherAdjustments = $NetIncomeLossAttributableToParent - $NetIncomeLossAvailableToCommonStockholdersBasic) else ($PreferredStockDividendsAndOtherAdjustments = $PreferredStockDividendsAndOtherAdjustments)
If PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 and NetIncomeLossAvailableToCommonStockholdersBasic <> 0 Then
    PreferredStockDividendsAndOtherAdjustments = NetIncomeLossAttributableToParent - NetIncomeLossAvailableToCommonStockholdersBasic
End If
74 Income statement IS-Impute-14 if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic)
If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 Then
    NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent
End If
75 Income statement IS-Impute-15 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss - $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)
If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss - IncomeLossFromDiscontinuedOperationsNetOfTax
End If
76 Income statement IS-Impute-16 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)
If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit
End If
77 Income statement IS-Impute-17 if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossBeforeEquityMethodInvestments = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossBeforeEquityMethodInvestments + $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)
If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossBeforeEquityMethodInvestments <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then
    IncomeLossFromContinuingOperationsBeforeTax = IncomeLossBeforeEquityMethodInvestments + IncomeLossFromEquityMethodInvestments
End If
DELETE??? It seems like this rule does NOT belong in this set of impute rules; income before equity method investments is NOT reported.
78 Income statement IS-Impute-18 if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)
If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then
    IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit
End If
This seems like a duplicate, check.
79 Income statement IS-Impute-19 if ($IncomeLossBeforeEquityMethodInvestments = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossBeforeEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeLossFromEquityMethodInvestments) else ($IncomeLossBeforeEquityMethodInvestments = $IncomeLossBeforeEquityMethodInvestments)
If IncomeLossBeforeEquityMethodInvestments = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then
    IncomeLossBeforeEquityMethodInvestments = IncomeLossFromContinuingOperationsBeforeTax - IncomeLossFromEquityMethodInvestments
End If
DELETE??? This reoprt frame does not have income from equity method investments; delete?
80 Income statement IS-Impute-20 if ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments)
If IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingIncomeLoss
 <> 0 Then
    NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss
End If
ERROR??? There is some sort of error related to this formula.
81 Income statement IS-Impute-200 if ($NonoperatingIncomeLossPlusInterestAndDebtExpense = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomeLossPlusInterestAndDebtExpense = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomeLossPlusInterestAndDebtExpense = $NonoperatingIncomeLossPlusInterestAndDebtExpense)
If IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingIncomeLoss
 <> 0 Then
    NonoperatingIncomeLossPlusInterestAndDebtExpense = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss
End If
This was added
82 Income statement IS-Impute-202 if ($BenefitsCostsExpenses = 0 and not($Revenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($BenefitsCostsExpenses = $Revenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($BenefitsCostsExpenses = $BenefitsCostsExpenses)
If BenefitsCostsExpenses = 0 and Revenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
   BenefitsCostsExpenses = Revenues - IncomeLossFromContinuingOperationsBeforeTax
End If
Insurance specific
83 Income statement IS-Impute-21 if ($GrossProfit = 0 and not($Revenues = 0) and not($CostOfRevenue = 0)) then ($GrossProfit = $Revenues - $CostOfRevenue) else ($GrossProfit = $GrossProfit)
If GrossProfit = 0 and Revenues <> 0 and CostOfRevenue <> 0 Then
    GrossProfit = Revenues - CostOfRevenue
End If
84 Income statement IS-Impute-22 if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses)
If OperatingExpenses = 0 and OperatingIncomeLoss <> 0 Then
    OperatingExpenses = GrossProfit - OperatingIncomeLoss
End If
85 Income statement IS-Impute-23 if ($CostOfRevenue = 0 and not($Revenues = 0) and not($GrossProfit = 0)) then ($CostOfRevenue = $Revenues - $GrossProfit) else ($CostOfRevenue = $CostOfRevenue)
If CostOfRevenue = 0 and Revenues <> 0 and GrossProfit <> 0 Then
    CostOfRevenue = Revenues - GrossProfit
End If
86 Income statement IS-Impute-24 if ($NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLoss - $NetIncomeLossAttributableToParent) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest)
If NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 and NetIncomeLossAttributableToParent <> 0 Then
    NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLoss - NetIncomeLossAttributableToParent
End If
QUESTIONABLE USE OF RULE: If the filing reports equity attributable to noncontrolling interest and net income (loss) and net income (loss) attributable to parent are different; assumes that the difference is caused by net income (loss) attributable to noncontrolling interest.
87 Income statement IS-Impute-55 if ($OperatingAndNonoperatingRevenues = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingRevenues = $IncomeLossFromContinuingOperationsBeforeTax + $OperatingAndNonoperatingCostsAndExpenses) else ($OperatingAndNonoperatingRevenues = $OperatingAndNonoperatingRevenues)
If OperatingAndNonoperatingRevenues = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingAndNonoperatingCostsAndExpenses <> 0 Then
    OperatingAndNonoperatingRevenues = IncomeLossFromContinuingOperationsBeforeTax + OperatingAndNonoperatingCostsAndExpenses
End If
Operating and nonoperating revenues and expenses are not separated in totals.
88 Income statement IS-Impute-56 if ($OperatingAndNonoperatingCostsAndExpenses = 0 and not($OperatingAndNonoperatingRevenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingRevenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingCostsAndExpenses)
    'IS-Impute-52:
    If OperatingAndNonoperatingCostsAndExpenses = 0 and OperatingAndNonoperatingRevenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
        OperatingAndNonoperatingCostsAndExpenses = OperatingAndNonoperatingRevenues - IncomeLossFromContinuingOperationsBeforeTax
    End If
Operating and nonoperating revenues and expenses are not separated in totals.
89 Income statement IS-Impute-63 if ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and not($NonoperatingIncomeLoss =0)) then ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomeLoss) else ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments)
If NonoperatingIncomeLoss <> 0 Then
    NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = NonoperatingIncomeLoss
End If
Unique to IS3
90 Income statement IS-Impute-64 if ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and not($Revenues =0) and not($OperatingExpenses =0)) then ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $Revenues + $OperatingExpenses) else ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments)
If NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and Revenues <> 0 and OperatingExpenses <> 0 Then
    NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = IncomeLossFromContinuingOperationsBeforeTax - Revenues + OperatingExpenses
End If
Unique to IS3
91 Income statement IS-Impute-73 if ($OperatingExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $Revenues - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses)
If OperatingExpenses = 0 and Revenues <> 0 and OperatingIncomeLoss <> 0 Then
    OperatingExpenses = Revenues - OperatingIncomeLoss
End If
Unique to SPEC1
92 Income statement IS-Impute-74 if ($Revenues = 0 and not($OperatingExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $OperatingIncomeLoss + $OperatingExpenses) else ($Revenues = $Revenues)
If Revenues = 0 and OperatingExpenses <> 0 and OperatingIncomeLoss <> 0 Then
    Revenues = OperatingIncomeLoss + OperatingExpenses
End If
Unique to SPEC1
93 Income statement IS-Impute-75 if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($OperatingExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $OperatingExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss)
If OperatingIncomeLoss = 0 and Revenues <> 0 and OperatingExpenses <> 0 Then
    OperatingIncomeLoss = Revenues - OperatingExpenses
End If
Unique to SPEC1; added to make consistent with SPEC2
94 Income statement IS-Impute-77 if ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = 0) then ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = $PreferredStockDividendsAndOtherAdjustments + $UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic) else ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = $ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic)
If ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = 0 Then
    ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = PreferredStockDividendsAndOtherAdjustments + UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic
End If
Added interest based
95 Income statement IS-Impute-80 if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit - $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)
If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then
    IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit - IncomeLossFromEquityMethodInvestments
End If
Income from equity method investments included in tax provision
96 Income statement IS-Impute-86 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromEquityMethodInvestments = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit + $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)
If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit + IncomeLossFromEquityMethodInvestments
End If
Income from equity method investments part of tax provision.
97 Income statement IS-Impute-88 if ($IncomeLossFromDiscontinuedOperationsNetOfTax = 0) then ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + $IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal) else ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTax)
If IncomeLossFromDiscontinuedOperationsNetOfTax = 0 Then
    IncomeLossFromDiscontinuedOperationsNetOfTax = IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal
End If
Imputes total income from discontinued operations from the details.
98 Income statement IS-Impute-89 if ($NetIncomeLossAttributableToNoncontrollingInterest = 0) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNonredeemableNoncontrollingInterest + $NetIncomeLossAttributableToRedeemableNoncontrollingInterest) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest)
If NetIncomeLossAttributableToNoncontrollingInterest = 0 Then
    NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLossAttributableToNonredeemableNoncontrollingInterest + NetIncomeLossAttributableToRedeemableNoncontrollingInterest
End If
Totals net income attributable to noncontrolling interest from redeemable and nonredeemable sub-portions.
99 Income statement IS-Impute-93 if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($CostsAndExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $CostsAndExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss)
If OperatingIncomeLoss = 0 and Revenues <> 0 and CostsAndExpenses <> 0 Then
    OperatingIncomeLoss = Revenues - CostsAndExpenses
End If
Unique to SPEC2
100 Income statement IS-Impute-94 if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($CostsAndExpenses = $Revenues - $OperatingIncomeLoss) else ($CostsAndExpenses = $CostsAndExpenses)
If CostsAndExpenses = 0 and Revenues <> 0 and OperatingIncomeLoss <> 0 Then
    CostsAndExpenses = Revenues - OperatingIncomeLoss
End If
Unique to SPEC2
101 Income statement IS-Impute-95 if ($Revenues = 0 and not($CostsAndExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $CostsAndExpenses + $OperatingIncomeLoss) else ($Revenues = $Revenues)
If Revenues = 0 and CostsAndExpenses <> 0 and OperatingIncomeLoss <> 0 Then
    Revenues = CostsAndExpenses + OperatingIncomeLoss
End If
Unique to SPEC2
102 Income statement IS-InterestBased-Impute-101 if (($InterestIncomeExpenseAfterProvisionForLosses = 0) and not($InterestIncomeExpenseOperatingNet = 0) and not($ProvisionForLoanLeaseAndOtherLosses = 0)) then ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseOperatingNet - $ProvisionForLoanLeaseAndOtherLosses) else ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseAfterProvisionForLosses)
If InterestIncomeExpenseAfterProvisionForLosses = 0 and InterestIncomeExpenseOperatingNet <> 0 and ProvisionForLoanLeaseAndOtherLosses <> 0 Then
    InterestIncomeExpenseAfterProvisionForLosses = InterestIncomeExpenseOperatingNet - ProvisionForLoanLeaseAndOtherLosses
End If
Added interest based
103 Income statement IS-InterestBased-Impute-102 if (($ProvisionForLoanLeaseAndOtherLosses = 0) and not($InterestIncomeExpenseAfterProvisionForLosses = 0) and not($InterestIncomeExpenseOperatingNet = 0)) then ($ProvisionForLoanLeaseAndOtherLosses = $InterestIncomeExpenseOperatingNet - $InterestIncomeExpenseAfterProvisionForLosses) else ($ProvisionForLoanLeaseAndOtherLosses = $ProvisionForLoanLeaseAndOtherLosses)
If ProvisionForLoanLeaseAndOtherLosses = 0 and InterestIncomeExpenseAfterProvisionForLosses <> 0 and InterestIncomeExpenseOperatingNet <> 0 Then
    ProvisionForLoanLeaseAndOtherLosses = InterestIncomeExpenseOperatingNet - InterestIncomeExpenseAfterProvisionForLosses
End If
Added interest based
104 Income statement IS-InterestBased-Impute-103 if (($InterestAndDividendIncomeOperating = 0) and not($InterestExpenseOperating = 0) and not($InterestIncomeExpenseOperatingNet = 0)) then ($InterestAndDividendIncomeOperating = $InterestIncomeExpenseOperatingNet + $InterestExpenseOperating) else ($InterestAndDividendIncomeOperating = $InterestAndDividendIncomeOperating)
If InterestAndDividendIncomeOperating = 0 and InterestExpenseOperating <> 0 and InterestIncomeExpenseOperatingNet <> 0 Then
    InterestAndDividendIncomeOperating = InterestIncomeExpenseOperatingNet + InterestExpenseOperating
End If
Added interest based
105 Income statement IS-InterestBased-Impute-104 if (($InterestIncomeExpenseAfterProvisionForLosses = 0) and not($InterestIncomeExpenseOperatingNet = 0) and $ProvisionForLoanLeaseAndOtherLosses = 0) then ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseOperatingNet) else ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseAfterProvisionForLosses)
If InterestIncomeExpenseAfterProvisionForLosses = 0 and InterestIncomeExpenseOperatingNet <> 0 and ProvisionForLoanLeaseAndOtherLosses = 0 Then
    InterestIncomeExpenseAfterProvisionForLosses = InterestIncomeExpenseOperatingNet
End If
Added interest based