12/8/2019 8:07:28 AM
Line | Financial Statement Location | Rule Code | Rule (XBRL Formula XPath 2.0 Format) | Rule (Controlled Natural Language Format) | Commentary |
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1 | Balance sheet | BS-Impute-01 | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | If Assets = 0 and NoncurrentAssets = 0 and Assets <> LiabilitiesAndEquity and CurrentAssets = LiabilitiesAndEquity Then Assets = CurrentAssets End If |
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2 | Balance sheet | BS-Impute-02 | if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | If Assets = 0 and LiabilitiesAndEquity <> 0 and CurrentAssets = LiabilitiesAndEquity Then Assets = CurrentAssets End If |
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3 | Balance sheet | BS-Impute-03 | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | If Assets = 0 and NoncurrentAssets = 0 and LiabilitiesAndEquity <> 0 and (LiabilitiesAndEquity = Liabilities + Equity) Then Assets = CurrentAssets End If |
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4 | Balance sheet | BS-Impute-04 | if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) | If NoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 Then NoncurrentAssets = Assets - CurrentAssets End If |
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5 | Balance sheet | BS-Impute-05 | if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) | If LiabilitiesAndEquity = 0 and Assets <> 0 Then LiabilitiesAndEquity = Assets End If |
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6 | Balance sheet | BS-Impute-11 | if ($Liabilities = 0 and not($Equity = 0)) then ($Liabilities = $LiabilitiesAndEquity - $Equity) else ($Liabilities = $Liabilities) | If Liabilities = 0 and (Equity <> 0) Then Liabilities = LiabilitiesAndEquity - Equity End If |
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7 | Balance sheet | BS-Impute-12 | if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | If NoncurrentLiabilities = 0 and Liabilities <> 0 and CurrentLiabilities <> 0 Then NoncurrentLiabilities = Liabilities - CurrentLiabilities End If |
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8 | Balance sheet | BS-Impute-13 | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities) | If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities = 0 Then Liabilities = CurrentLiabilities End If |
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9 | Balance sheet | BS-Impute-14 | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities) | If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities <> 0 Then Liabilities = CurrentLiabilities + NoncurrentLiabilities End If |
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10 | Balance sheet | BS-Impute-16 | if ($CurrentLiabilities = 0 and $NoncurrentLiabilities = 0 and not($Liabilities = 0)) then ($CurrentLiabilities = $Liabilities) else ($CurrentLiabilities = $CurrentLiabilities) | If CurrentLiabilities = 0 and NoncurrentLiabilities = 0 and Liabilities <> 0 Then CurrentLiabilities = Liabilities End If |
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11 | Balance sheet | BS-Impute-18 | if ($CurrentAssets = 0 and not($Assets = 0) and not($LiabilitiesAndEquity = 0) and $LiabilitiesAndEquity = $Assets) then ($CurrentAssets = $Assets) else ($CurrentAssets = $CurrentAssets) | If CurrentAssets = 0 and Assets <> 0 and LiabilitiesAndEquity <> 0 and LiabilitiesAndEquity = Assets Then CurrentAssets = Assets End If |
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12 | Balance sheet | BS-Impute-56 | if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | If NoncurrentLiabilities = 0 and CurrentLiabilities <> 0 and Liabilities <> 0 Then NoncurrentLiabilities = Liabilities - CurrentLiabilities End If |
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13 | Cash flow statement | CF-Impute-13 | if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) | If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities) End If |
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14 | Cash flow statement | CF-Impute-14 | if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) | If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities) End If |
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15 | Cash flow statement | CF-Impute-20 | if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) | If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities End If |
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16 | Cash flow statement | CF-Impute-20B | if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) | If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities End If |
No exchange gains, CF alternative |
17 | Income statement | IS-Impute-04 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit End If |
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18 | Income statement | IS-Impute-08 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeTaxExpenseBenefit = 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax End If |
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19 | Income statement | IS-Impute-16 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit End If |
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20 | Income statement | IS-Impute-18 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit End If |
This seems like a duplicate, check. |
21 | Income statement | IS-Impute-21 | if ($GrossProfit = 0 and not($Revenues = 0) and not($CostOfRevenue = 0)) then ($GrossProfit = $Revenues - $CostOfRevenue) else ($GrossProfit = $GrossProfit) | If GrossProfit = 0 and Revenues <> 0 and CostOfRevenue <> 0 Then GrossProfit = Revenues - CostOfRevenue End If |
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22 | Income statement | IS-Impute-23 | if ($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 |