Derivation Rule: BS-Impute-11

Rule code:
BS-Impute-11

Precondition for rule:
(fac:Liabilities eq null) and exists(fac:LiabilitiesAndEquity) and exists(fac:Equity) and exists(fac:CommitmentsAndContingencies) and exists(fac:TemporaryEquity)

Derivation rule:
fac:LiabilitiesAndEquity - fac:Equity

Derive:
fac:Liabilities

Commentary:
If Liabilities is not reported but Equity is reported and LiabilitiesAndEquity is reported; THEN compute Liabilities as being LiabilitiesAndEquity less Equity.

Rule variables:
fac:Liabilities
fac:Equity
fac:LiabilitiesAndEquity
fac:CommitmentsAndContingencies
fac:TemporaryEquity
fac:CurrentLiabilities
fac:NoncurrentLiabilities

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XBRL Formula:
fac-Rule-Derivation-Code-BS-Impute-11-formula.xml

Status:

Key:
11