Derivation Rule: CF-Impute-01

Rule code:
CF-Impute-01

Precondition for rule:
(fac:NetCashFlowFromOperatingActivitiesDiscontinued eq null) and (fac:NetCashFlowFromInvestingActivitiesDiscontinued eq null) and (fac:NetCashFlowFromFinancingActivitiesDiscontinued eq null) and exists(fac:NetCashFlowDiscontinued)

Derivation rule:
fac:NetCashFlowDiscontinued

Derive:
fac:NetCashFlowFromOperatingActivitiesDiscontinued

Commentary:
If net cash flow from discontinued operations is reported but the activity (operating, investing, financing) is not made explicit; then operating is implied.

Rule variables:
fac:NetCashFlowFromOperatingActivitiesDiscontinued
fac:NetCashFlowFromInvestingActivitiesDiscontinued
fac:NetCashFlowFromFinancingActivitiesDiscontinued
fac:NetCashFlowDiscontinued

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XBRL Formula:
fac-Rule-Derivation-Code-CF-Impute-01-formula.xml

Status:

Key:
20