List of Impute Rules

5/5/2021 7:39:27 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 = $LiabilitiesAndEquity)
If LiabilitiesAndEquity = 0 and Assets <> 0 Then
    LiabilitiesAndEquity = Assets
End If
6 Income statement IS-Impute-12 if ($NetIncomeLossAttributableToParent = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent)
If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 Then
    NetIncomeLossAttributableToParent = NetIncomeLoss
End If
7 Income statement IS-Impute-24 if ($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.