List of Impute Rules

5/6/2021 11:40:18 AM


If OtherOperatingIncomeExpenses = 0 and OperatingExpenses <> 0 and OperatingIncomeLoss <> 0 and GrossProfit <> 0 Then
    OtherOperatingIncomeExpenses = OperatingIncomeLoss - GrossProfit + OperatingExpenses
End If
If Assets = 0 and NoncurrentAssets = 0 and Assets <> LiabilitiesAndEquity and CurrentAssets = LiabilitiesAndEquity Then
    Assets = CurrentAssets
End If
If Assets = 0 and LiabilitiesAndEquity <> 0 and CurrentAssets = LiabilitiesAndEquity Then
    Assets = CurrentAssets
End If
If Assets = 0 and NoncurrentAssets = 0 and LiabilitiesAndEquity <> 0 and (LiabilitiesAndEquity = Liabilities + Equity) Then
    Assets = CurrentAssets
End If
If NoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 Then
    NoncurrentAssets = Assets - CurrentAssets
End If
If LiabilitiesAndEquity = 0 and Assets <> 0 Then
    LiabilitiesAndEquity = Assets
End If
If Equity = 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent <> 0 Then
    Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest
End If
If Equity = 0 and EquityAttributableToNoncontrollingInterest = 0 and EquityAttributableToParent <> 0 Then
    Equity = EquityAttributableToParent
End If
If Equity = 0 Then
    Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest
End If
If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 Then
    EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest
End If
If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest = 0 Then
    EquityAttributableToParent = Equity
End If
If NoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 Then
    NoncurrentAssets = Assets - (CurrentAssets + AssetsHeldForSale)
End If
If Liabilities = 0 and (Equity <> 0) Then
    Liabilities = LiabilitiesAndEquity - Equity
End If
If NoncurrentLiabilities = 0 and CurrentLiabilities <> 0 and Liabilities <> 0 Then
    NoncurrentLiabilities = Liabilities - (CurrentLiabilities + LiabilitiesHeldForSale)
End If
If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities <> 0 Then
    Liabilities = CurrentLiabilities + NoncurrentLiabilities + LiabilitiesHeldForSale
End If
If Liabilities = 0 and Assets <> 0 and NetAssetsLiabilities <> 0 Then
    Liabilities = Assets - NetAssetsLiabilities
End If
 If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities = 0 and LiabilitiesHeldForSale = 0 Then
     Liabilities = CurrentLiabilities
 End If
If NoncurrentLiabilities = 0 and Liabilities <> 0 and CurrentLiabilities <> 0 Then
    NoncurrentLiabilities = Liabilities - CurrentLiabilities
End If
If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities = 0 Then
    Liabilities = CurrentLiabilities
End If
If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities <> 0 Then
    Liabilities = CurrentLiabilities + NoncurrentLiabilities
End If
If EquityAttributableToParent <> 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent = Equity Then
    EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest
End If
If CurrentLiabilities = 0 and NoncurrentLiabilities = 0 and Liabilities <> 0 Then
    CurrentLiabilities = Liabilities
End If
If EquityAttributableToNoncontrollingInterest = 0 and Equity <> 0 and EquityAttributableToParent <> 0 Then
    EquityAttributableToNoncontrollingInterest = Equity - EquityAttributableToParent
End If
If CurrentAssets = 0 and Assets <> 0 and LiabilitiesAndEquity <> 0 and LiabilitiesAndEquity = Assets Then
    CurrentAssets = Assets
End If
If CurrentAssets = 0 and CurrentAssetsExcludingHeldForSale <> 0 and AssetsHeldForSale <> 0 Then
    CurrentAssets = CurrentAssetsExcludingHeldForSale + AssetsHeldForSale
End If
If CurrentLiabilities = 0 and CurrentLiabilitiesExcludingHeldForSale <> 0 and (LiabilitiesHeldForSale <> 0 or LiabilitiesHeldForSale = 0) Then
    CurrentLiabilities = CurrentLiabilitiesExcludingHeldForSale + LiabilitiesHeldForSale
End If
If NoncurrentLiabilities = 0 and CurrentLiabilities <> 0 and Liabilities <> 0 Then
    NoncurrentLiabilities = Liabilities - CurrentLiabilities
End If
If Assets = 0 and NoncurrentAssets <> 0 and CurrentAssets <> 0 Then
    Assets = NoncurrentAssets + CurrentAssets
End If
If LiabilitiesAndEquity = 0 and Equity <> 0 and Liabilities <> 0 Then
    LiabilitiesAndEquity = Equity + Liabilities
End If
If OtherThanFixedNoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 and FixedAssets <> 0 Then
    OtherThanFixedNoncurrentAssets = Assets - CurrentAssets - FixedAssets
End If
If NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and NetCashFlowDiscontinued <> 0 Then
    NetCashFlowFromOperatingActivitiesDiscontinued = NetCashFlowDiscontinued
End If
If NetCashFlowFromOperatingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivities <> 0 Then
    NetCashFlowFromOperatingActivitiesContinuing = NetCashFlowFromOperatingActivities - NetCashFlowFromOperatingActivitiesDiscontinued
End If
If  NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromInvestingActivities <> 0 Then
    NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowFromInvestingActivities - NetCashFlowFromInvestingActivitiesDiscontinued
End If
If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromFinancingActivities <> 0 Then
    NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowFromFinancingActivities - NetCashFlowFromFinancingActivitiesDiscontinued
End If
If NetCashFlowFromOperatingActivities = 0 Then
    NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued
End If
If NetCashFlowFromInvestingActivities = 0 Then
    NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued
End If
If NetCashFlowFromFinancingActivities = 0 Then
    NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued
End If
If NetCashFlowDiscontinued = 0 Then
    NetCashFlowDiscontinued = NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued
End If
If NetCashFlowContinuing = 0 and NetCashFlow <> 0 Then
    NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued - ExchangeGainsLosses
End If
If NetCashFlowContinuing = 0 and NetCashFlow <> 0 Then
    NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued
End If
If NetCashFlow = 0 and NetCashFlowContinuing <> 0 Then
    NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued  + ExchangeGainsLosses
End If
If NetCashFlow = 0 and NetCashFlowContinuing <> 0 Then
    NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued
End If
If NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromFinancingActivitiesContinuing <> 0 and (NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) <> 0) Then
    NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing)
End If
If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and (NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) <> 0) Then
    NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing)
End If
If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then
    NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses)
End If
If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then
    NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities)
End If
If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then
    NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + ExchangeGainsLosses)
End If
If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then
    NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities)
End If
If NetCashFlowContinuing = 0 Then
    NetCashFlowContinuing = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing
End If
If NetCashFlowFromOperatingActivities = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 Then
    NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing
End If
If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 Then
    NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing
End If
If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromFinancingActivitiesContinuing <> 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 Then
    NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing
End If
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
If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then
    NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses
End If
If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then
    NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities
End If
If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued <> 0 Then
    NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses
End If
If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued <> 0 Then
    NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued
End If
If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then
    ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss
End If
If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLoss <> 0 Then
    ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToNoncontrollingInterest
End If
If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then
    ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest
End If
If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then
    ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent
End If
If ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then
    ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent
End If
If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and OtherComprehensiveIncomeLoss = 0 Then
    ComprehensiveIncomeLoss = NetIncomeLoss
End If
If OtherComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLoss <> 0 Then
    OtherComprehensiveIncomeLoss = ComprehensiveIncomeLoss - NetIncomeLoss
End If
If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then
    ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss
End If
If ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLossAttributableToParent <> 0 and ComprehensiveIncomeLoss <> 0 Then
    ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent
End If
If IncomeTaxExpenseBenefit = 0 and (IncomeTaxExpenseBenefitCurrent <> 0 or IncomeTaxExpenseBenefitDeferred <> 0) Then
    IncomeTaxExpenseBenefit = IncomeTaxExpenseBenefitCurrent + IncomeTaxExpenseBenefitDeferred
End If
If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAvailableToCommonStockholdersBasic <> 0 and PreferredStockDividendsAndOtherAdjustments = 0 Then
    NetIncomeLossAttributableToParent = NetIncomeLossAvailableToCommonStockholdersBasic
End If
If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 Then
    NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent
End If
If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit
End If
If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax = 0 and ExtraordinaryItemsOfIncomeExpenseNetOfTax = 0 Then
    IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss
End If
If NetIncomeLoss = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax <> 0 Then
    NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax
End If
If NetIncomeLoss = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLossAttributableToParent <> 0 Then
    NetIncomeLoss = NetIncomeLossAttributableToParent
End If
If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeTaxExpenseBenefit = 0 Then
    IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax
End If
If NetIncomeLoss = 0 and NetIncomeLossAttributableToParent <> 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 Then
    NetIncomeLoss = NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest
End If
If IndirectOperatingNonoperatingCostsExpenses = 0 and GrossProfit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    IndirectOperatingNonoperatingCostsExpenses = GrossProfit - IncomeLossFromContinuingOperationsBeforeTax
End If
If Revenues = 0 and GrossProfit <> 0 and CostOfRevenue <> 0 Then
    Revenues = GrossProfit + CostOfRevenue
End If
If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 and NetIncomeLoss <> 0 Then
    NetIncomeLossAttributableToParent = NetIncomeLoss - NetIncomeLossAttributableToNoncontrollingInterest
End If
If IncomeLossFromContinuingOperationsBeforeTax = 0 Then
	 	  IncomeLossFromContinuingOperationsBeforeTax = Revenues - CostsAndExpenses
End If
If CostsAndExpenses = 0 and Revenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
   CostsAndExpenses = Revenues - IncomeLossFromContinuingOperationsBeforeTax
End If
If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments <> 0 and NetIncomeLossAttributableToParent <> 0 Then
    NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent - PreferredStockDividendsAndOtherAdjustments
End If
If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 Then
    NetIncomeLossAttributableToParent = NetIncomeLoss
End If
If OperatingExpenses = 0 and OperatingIncomeLoss <> 0 and OtherOperatingIncomeExpenses = 0 Then
    OperatingExpenses = GrossProfit - OperatingIncomeLoss
End If
If PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 and NetIncomeLossAvailableToCommonStockholdersBasic <> 0 Then
    PreferredStockDividendsAndOtherAdjustments = NetIncomeLossAttributableToParent - NetIncomeLossAvailableToCommonStockholdersBasic
End If
If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 Then
    NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent
End If
If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss - IncomeLossFromDiscontinuedOperationsNetOfTax
End If
If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit
End If
If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossBeforeEquityMethodInvestments <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then
    IncomeLossFromContinuingOperationsBeforeTax = IncomeLossBeforeEquityMethodInvestments + IncomeLossFromEquityMethodInvestments
End If
If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then
    IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit
End If
If IncomeLossBeforeEquityMethodInvestments = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then
    IncomeLossBeforeEquityMethodInvestments = IncomeLossFromContinuingOperationsBeforeTax - IncomeLossFromEquityMethodInvestments
End If
If IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingIncomeLoss
 <> 0 Then
    NonoperatingIncomeLoss = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss
End If
If IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingIncomeLoss
 <> 0 Then
    NonoperatingIncomeLoss = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss
End If
If BenefitsCostsExpenses = 0 and Revenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
   BenefitsCostsExpenses = Revenues - IncomeLossFromContinuingOperationsBeforeTax
End If
If GrossProfit = 0 and Revenues <> 0 and CostOfRevenue <> 0 Then
    GrossProfit = Revenues - CostOfRevenue
End If
If OperatingExpenses = 0 and OperatingIncomeLoss <> 0 Then
    OperatingExpenses = GrossProfit - OperatingIncomeLoss
End If
If CostOfRevenue = 0 and Revenues <> 0 and GrossProfit <> 0 Then
    CostOfRevenue = Revenues - GrossProfit
End If
If NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 and NetIncomeLossAttributableToParent <> 0 Then
    NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLoss - NetIncomeLossAttributableToParent
End If
If OperatingAndNonoperatingRevenues = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingAndNonoperatingCostsAndExpenses <> 0 Then
    OperatingAndNonoperatingRevenues = IncomeLossFromContinuingOperationsBeforeTax + OperatingAndNonoperatingCostsAndExpenses
End If
If OperatingAndNonoperatingCostsAndExpenses = 0 and OperatingAndNonoperatingRevenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    OperatingAndNonoperatingCostsAndExpenses = OperatingAndNonoperatingRevenues - IncomeLossFromContinuingOperationsBeforeTax
End If
If NonoperatingIncomeLoss = 0 and Revenues <> 0 and OperatingExpenses <> 0 Then
    NonoperatingIncomeLoss = IncomeLossFromContinuingOperationsBeforeTax - Revenues + OperatingExpenses
End If
If OperatingExpenses = 0 and Revenues <> 0 and OperatingIncomeLoss <> 0 Then
    OperatingExpenses = Revenues - OperatingIncomeLoss
End If
If Revenues = 0 and OperatingExpenses <> 0 and OperatingIncomeLoss <> 0 Then
    Revenues = OperatingIncomeLoss + OperatingExpenses
End If
If OperatingIncomeLoss = 0 and Revenues <> 0 and OperatingExpenses <> 0 Then
    OperatingIncomeLoss = Revenues - OperatingExpenses
End If
If ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = 0 Then
    ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = PreferredStockDividendsAndOtherAdjustments + UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic
End If
If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then
    IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit - IncomeLossFromEquityMethodInvestments
End If
If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit + IncomeLossFromEquityMethodInvestments
End If
If IncomeLossFromDiscontinuedOperationsNetOfTax = 0 Then
    IncomeLossFromDiscontinuedOperationsNetOfTax = IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal
End If
If NetIncomeLossAttributableToNoncontrollingInterest = 0 Then
    NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLossAttributableToNonredeemableNoncontrollingInterest + NetIncomeLossAttributableToRedeemableNoncontrollingInterest
End If
If OperatingIncomeLoss = 0 and Revenues <> 0 and CostsAndExpenses <> 0 Then
    OperatingIncomeLoss = Revenues - CostsAndExpenses
End If
If CostsAndExpenses = 0 and Revenues <> 0 and OperatingIncomeLoss <> 0 Then
    CostsAndExpenses = Revenues - OperatingIncomeLoss
End If
If Revenues = 0 and CostsAndExpenses <> 0 and OperatingIncomeLoss <> 0 Then
    Revenues = CostsAndExpenses + OperatingIncomeLoss
End If
If InterestIncomeExpenseAfterProvisionForLosses = 0 and InterestIncomeExpenseOperatingNet <> 0 and ProvisionForLoanLeaseAndOtherLosses <> 0 Then
    InterestIncomeExpenseAfterProvisionForLosses = InterestIncomeExpenseOperatingNet - ProvisionForLoanLeaseAndOtherLosses
End If
If ProvisionForLoanLeaseAndOtherLosses = 0 and InterestIncomeExpenseAfterProvisionForLosses <> 0 and InterestIncomeExpenseOperatingNet <> 0 Then
    ProvisionForLoanLeaseAndOtherLosses = InterestIncomeExpenseOperatingNet - InterestIncomeExpenseAfterProvisionForLosses
End If
If InterestAndDividendIncomeOperating = 0 and InterestExpenseOperating <> 0 and InterestIncomeExpenseOperatingNet <> 0 Then
    InterestAndDividendIncomeOperating = InterestIncomeExpenseOperatingNet + InterestExpenseOperating
End If
If InterestIncomeExpenseAfterProvisionForLosses = 0 and InterestIncomeExpenseOperatingNet <> 0 and ProvisionForLoanLeaseAndOtherLosses = 0 Then
    InterestIncomeExpenseAfterProvisionForLosses = InterestIncomeExpenseOperatingNet
End If

Line	Financial Statement Location	Rule Code	Rule (XBRL Formula XPath 2.0 Format)	Rule (Controlled Natural Language Format)	Commentary
1		IS-Impute-613	if ($OtherOperatingIncomeExpenses = 0 and not($OperatingExpenses = 0) and not($OperatingIncomeLoss = 0) and not($GrossProfit = 0)) then ($OtherOperatingIncomeExpenses = $OperatingIncomeLoss - $GrossProfit + $OperatingExpenses) else ($OtherOperatingIncomeExpenses = $OperatingExpenses)	If OtherOperatingIncomeExpenses = 0 and OperatingExpenses <> 0 and OperatingIncomeLoss <> 0 and GrossProfit <> 0 Then OtherOperatingIncomeExpenses = OperatingIncomeLoss - GrossProfit + OperatingExpenses End If
2	Balance sheet	BS-Impute-01	if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets)	If Assets = 0 and NoncurrentAssets = 0 and Assets <> LiabilitiesAndEquity and CurrentAssets = LiabilitiesAndEquity Then Assets = CurrentAssets End If
3	Balance sheet	BS-Impute-02	if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets)	If Assets = 0 and LiabilitiesAndEquity <> 0 and CurrentAssets = LiabilitiesAndEquity Then Assets = CurrentAssets End If
4	Balance sheet	BS-Impute-03	if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets)	If Assets = 0 and NoncurrentAssets = 0 and LiabilitiesAndEquity <> 0 and (LiabilitiesAndEquity = Liabilities + Equity) Then Assets = CurrentAssets End If
5	Balance sheet	BS-Impute-04	if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets)	If NoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 Then NoncurrentAssets = Assets - CurrentAssets End If
6	Balance sheet	BS-Impute-05	if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity)	If LiabilitiesAndEquity = 0 and Assets <> 0 Then LiabilitiesAndEquity = Assets End If
7	Balance sheet	BS-Impute-06	if ($Equity = 0 and not($EquityAttributableToNoncontrollingInterest = 0) and not($EquityAttributableToParent = 0)) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity = $Equity)	If Equity = 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent <> 0 Then Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest End If
8	Balance sheet	BS-Impute-07	if ($Equity = 0 and $EquityAttributableToNoncontrollingInterest = 0 and not($EquityAttributableToParent = 0)) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity = $Equity)	If Equity = 0 and EquityAttributableToNoncontrollingInterest = 0 and EquityAttributableToParent <> 0 Then Equity = EquityAttributableToParent End If
9	Balance sheet	BS-Impute-08	if ($Equity = 0) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity =$Equity)	If Equity = 0 Then Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest End If	This seems like it is useless
10	Balance sheet	BS-Impute-09	if ($EquityAttributableToParent = 0 and not($Equity = 0) and not($EquityAttributableToNoncontrollingInterest = 0)) then ($EquityAttributableToParent = $Equity - $EquityAttributableToNoncontrollingInterest) else ($EquityAttributableToParent = $EquityAttributableToParent)	If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 Then EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest End If
11	Balance sheet	BS-Impute-10	if ($EquityAttributableToParent = 0 and not($Equity = 0) and $EquityAttributableToNoncontrollingInterest = 0) then ($EquityAttributableToParent = $Equity) else ($EquityAttributableToParent = $EquityAttributableToParent)	If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest = 0 Then EquityAttributableToParent = Equity End If
12	Balance sheet	BS-Impute-106	if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - ($CurrentAssets + $AssetsHeldForSale)) else ($NoncurrentAssets = $NoncurrentAssets)	If NoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 Then NoncurrentAssets = Assets - (CurrentAssets + AssetsHeldForSale) End If	Added
13	Balance sheet	BS-Impute-11	if ($Liabilities = 0 and (($CurrentLiabilities =0) or ($NoncurrentLiabilities = 0)) and not($Equity = 0) and not($LiabilitiesAndEquity = 0) ) then ($Liabilities = $LiabilitiesAndEquity - $Equity) else ($Liabilities = $Liabilities)	If Liabilities = 0 and (Equity <> 0) Then Liabilities = LiabilitiesAndEquity - Equity End If	if ($Liabilities = 0 and not($Equity = 0)) then ($Liabilities = $LiabilitiesAndEquity - ($CommitmentsAndContingencies + $TemporaryEquity + $Equity)) else ($Liabilities = $Liabilities) <<= Old rule
14	Balance sheet	BS-Impute-113	if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - ($CurrentLiabilities + $LiabilitiesHeldForSale)) else ($NoncurrentLiabilities = $NoncurrentLiabilities)	If NoncurrentLiabilities = 0 and CurrentLiabilities <> 0 and Liabilities <> 0 Then NoncurrentLiabilities = Liabilities - (CurrentLiabilities + LiabilitiesHeldForSale) End If	Added
15	Balance sheet	BS-Impute-114	if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities + $LiabilitiesHeldForSale) else ($Liabilities = $Liabilities)	If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities <> 0 Then Liabilities = CurrentLiabilities + NoncurrentLiabilities + LiabilitiesHeldForSale End If	Added
16	Balance sheet	BS-Impute-115	if ($Liabilities = 0 and not($Assets = 0) and not($NetAssetsLiabilities = 0)) then ($Liabilities = $Assets - $NetAssetsLiabilities) else ($Liabilities = $Liabilities)	If Liabilities = 0 and Assets <> 0 and NetAssetsLiabilities <> 0 Then Liabilities = Assets - NetAssetsLiabilities End If	Added
17	Balance sheet	BS-Impute-117	if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0 and $LiabilitiesHeldForSale = 0) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities)	If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities = 0 and LiabilitiesHeldForSale = 0 Then Liabilities = CurrentLiabilities End If	Added
18	Balance sheet	BS-Impute-12	if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities)	If NoncurrentLiabilities = 0 and Liabilities <> 0 and CurrentLiabilities <> 0 Then NoncurrentLiabilities = Liabilities - CurrentLiabilities End If
19	Balance sheet	BS-Impute-13	if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0 and not($Equity = 0) and not($LiabilitiesAndEquity = 0) ) then ($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 = $Liabilities) <<= old rule
20	Balance sheet	BS-Impute-14	if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities)	If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities <> 0 Then Liabilities = CurrentLiabilities + NoncurrentLiabilities End If
21	Balance sheet	BS-Impute-15	if (not($EquityAttributableToParent = 0) and not($Equity = 0) and not($EquityAttributableToNoncontrollingInterest = 0) and $EquityAttributableToParent = $Equity) then ($EquityAttributableToParent = $Equity - $EquityAttributableToNoncontrollingInterest) else ($EquityAttributableToParent = $EquityAttributableToParent)	If EquityAttributableToParent <> 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent = Equity Then EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest End If	This rule seems wrong because it changes the value of equity attributable to parent.
22	Balance sheet	BS-Impute-16	if ($CurrentLiabilities = 0 and $NoncurrentLiabilities = 0 and not($Liabilities = 0)) then ($CurrentLiabilities = $Liabilities) else ($CurrentLiabilities = $CurrentLiabilities)	If CurrentLiabilities = 0 and NoncurrentLiabilities = 0 and Liabilities <> 0 Then CurrentLiabilities = Liabilities End If
23	Balance sheet	BS-Impute-17	if ($EquityAttributableToNoncontrollingInterest = 0 and not($Equity = 0) and not($EquityAttributableToParent = 0)) then ($EquityAttributableToNoncontrollingInterest = $Equity - $EquityAttributableToParent) else ($EquityAttributableToNoncontrollingInterest = $EquityAttributableToNoncontrollingInterest)	If EquityAttributableToNoncontrollingInterest = 0 and Equity <> 0 and EquityAttributableToParent <> 0 Then EquityAttributableToNoncontrollingInterest = Equity - EquityAttributableToParent End If
24	Balance sheet	BS-Impute-18	if ($CurrentAssets = 0 and not($Assets = 0) and not($LiabilitiesAndEquity = 0) and $LiabilitiesAndEquity = $Assets) then ($CurrentAssets = $Assets) else ($CurrentAssets = $CurrentAssets)	If CurrentAssets = 0 and Assets <> 0 and LiabilitiesAndEquity <> 0 and LiabilitiesAndEquity = Assets Then CurrentAssets = Assets End If
25	Balance sheet	BS-Impute-31	if (($CurrentAssets = 0) and not($CurrentAssetsExcludingHeldForSale = 0) and not($AssetsHeldForSale = 0)) then ($CurrentAssets = $CurrentAssetsExcludingHeldForSale + $AssetsHeldForSale) else ($CurrentAssets = $CurrentAssets)	If CurrentAssets = 0 and CurrentAssetsExcludingHeldForSale <> 0 and AssetsHeldForSale <> 0 Then CurrentAssets = CurrentAssetsExcludingHeldForSale + AssetsHeldForSale End If
26	Balance sheet	BS-Impute-32	if (($CurrentLiabilities = 0) and not($CurrentLiabilitiesExcludingHeldForSale = 0) and not($LiabilitiesHeldForSale = 0)) then ($CurrentLiabilities = $CurrentLiabilitiesExcludingHeldForSale + $LiabilitiesHeldForSale) else ($CurrentLiabilities = $CurrentLiabilities)	If CurrentLiabilities = 0 and CurrentLiabilitiesExcludingHeldForSale <> 0 and (LiabilitiesHeldForSale <> 0 or LiabilitiesHeldForSale = 0) Then CurrentLiabilities = CurrentLiabilitiesExcludingHeldForSale + LiabilitiesHeldForSale End If
27	Balance sheet	BS-Impute-56	if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities)	If NoncurrentLiabilities = 0 and CurrentLiabilities <> 0 and Liabilities <> 0 Then NoncurrentLiabilities = Liabilities - CurrentLiabilities End If
28	Balance sheet	BS-Impute-606	if ($Assets = 0 and not($NoncurrentAssets = 0) and not($CurrentAssets = 0)) then ($Assets = $NoncurrentAssets + $CurrentAssets) else ($Assets = $Assets)	If Assets = 0 and NoncurrentAssets <> 0 and CurrentAssets <> 0 Then Assets = NoncurrentAssets + CurrentAssets End If
29	Balance sheet	BS-Impute-607	if ($LiabilitiesAndEquity = 0 and not($Equity = 0) and not($Liabilities = 0)) then ($LiabilitiesAndEquity = $Equity + $Liabilities) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity)	If LiabilitiesAndEquity = 0 and Equity <> 0 and Liabilities <> 0 Then LiabilitiesAndEquity = Equity + Liabilities End If
30	Balance sheet	BS-Impute-94	if ($OtherThanFixedNoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0) and not($FixedAssets = 0)) then ($OtherThanFixedNoncurrentAssets = $Assets - $CurrentAssets - $FixedAssets) else ($OtherThanFixedNoncurrentAssets = $OtherThanFixedNoncurrentAssets)	If OtherThanFixedNoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 and FixedAssets <> 0 Then OtherThanFixedNoncurrentAssets = Assets - CurrentAssets - FixedAssets End If	Unique to where fixed assets are reported. These all seem like errors in the use of the concept us-gaap:AssetsNoncurrent, need a new concept.
31	Cash flow statement	CF-Impute-01	if ($NetCashFlowFromOperatingActivitiesDiscontinued = 0 and $NetCashFlowFromInvestingActivitiesDiscontinued = 0 and $NetCashFlowFromFinancingActivitiesDiscontinued = 0 and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlowFromOperatingActivitiesDiscontinued = $NetCashFlowDiscontinued) else ($NetCashFlowFromOperatingActivitiesDiscontinued= $NetCashFlowFromOperatingActivitiesDiscontinued)	If NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and NetCashFlowDiscontinued <> 0 Then NetCashFlowFromOperatingActivitiesDiscontinued = NetCashFlowDiscontinued End If	If net cash flow from discontinued operations is reported but the activity (operating, investing, financing) is not made explicit; then operating is implied.
32	Cash flow statement	CF-Impute-02	if ($NetCashFlowFromOperatingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivities = 0)) then ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivities - $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivitiesContinuing)	If NetCashFlowFromOperatingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivities <> 0 Then NetCashFlowFromOperatingActivitiesContinuing = NetCashFlowFromOperatingActivities - NetCashFlowFromOperatingActivitiesDiscontinued End If
33	Cash flow statement	CF-Impute-03	if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromInvestingActivities = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivities - $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing)	If NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromInvestingActivities <> 0 Then NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowFromInvestingActivities - NetCashFlowFromInvestingActivitiesDiscontinued End If
34	Cash flow statement	CF-Impute-04	if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromFinancingActivities = 0)) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivities - $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing)	If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromFinancingActivities <> 0 Then NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowFromFinancingActivities - NetCashFlowFromFinancingActivitiesDiscontinued End If
35	Cash flow statement	CF-Impute-05	if ($NetCashFlowFromOperatingActivities = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities)	If NetCashFlowFromOperatingActivities = 0 Then NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued End If
36	Cash flow statement	CF-Impute-06	if ($NetCashFlowFromInvestingActivities = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities)	If NetCashFlowFromInvestingActivities = 0 Then NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued End If
37	Cash flow statement	CF-Impute-07	if ($NetCashFlowFromFinancingActivities = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities)	If NetCashFlowFromFinancingActivities = 0 Then NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued End If
38	Cash flow statement	CF-Impute-08	if ($NetCashFlowDiscontinued = 0) then ($NetCashFlowDiscontinued = $NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowDiscontinued = $NetCashFlowDiscontinued)	If NetCashFlowDiscontinued = 0 Then NetCashFlowDiscontinued = NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued End If
39	Cash flow statement	CF-Impute-09	if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued - $ExchangeGainsLosses) else ($NetCashFlowContinuing = $NetCashFlowContinuing)	If NetCashFlowContinuing = 0 and NetCashFlow <> 0 Then NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued - ExchangeGainsLosses End If
40	Cash flow statement	CF-Impute-09B	if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued) else ($NetCashFlowContinuing = $NetCashFlowContinuing)	If NetCashFlowContinuing = 0 and NetCashFlow <> 0 Then NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued End If	No exchange gains, CF alternative
41	Cash flow statement	CF-Impute-10	if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow)	If NetCashFlow = 0 and NetCashFlowContinuing <> 0 Then NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses End If
42	Cash flow statement	CF-Impute-10B	if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow)	If NetCashFlow = 0 and NetCashFlowContinuing <> 0 Then NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued End If	No exchange gains, CF alternative
43	Cash flow statement	CF-Impute-11	if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing =0) and not($NetCashFlowFromFinancingActivitiesContinuing =0) and not ($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing)) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing)	If NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromFinancingActivitiesContinuing <> 0 and (NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) <> 0) Then NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) End If
44	Cash flow statement	CF-Impute-12	if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and not(($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0))) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing)) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing)	If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and (NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) <> 0) Then NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing) End If
45	Cash flow statement	CF-Impute-13	if ($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 =$NetCashFlowFromInvestingActivities)	If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) End If
46	Cash flow statement	CF-Impute-13B	if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities)	If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities) End If	No exchange gains, CF alternative
47	Cash flow statement	CF-Impute-14	if ($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 =$NetCashFlowFromFinancingActivities)	If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + ExchangeGainsLosses) End If
48	Cash flow statement	CF-Impute-14B	if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities)	If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities) End If	No exchange gains, CF alternative
49	Cash flow statement	CF-Impute-15	if ($NetCashFlowContinuing = 0) then ($NetCashFlowContinuing = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowContinuing =$NetCashFlowContinuing)	If NetCashFlowContinuing = 0 Then NetCashFlowContinuing = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing End If
50	Cash flow statement	CF-Impute-16	if ($NetCashFlowFromOperatingActivities = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and $NetCashFlowFromOperatingActivitiesDiscontinued = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities)	If NetCashFlowFromOperatingActivities = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 Then NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing End If
51	Cash flow statement	CF-Impute-17	if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and $NetCashFlowFromInvestingActivitiesDiscontinued = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities)	If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 Then NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing End If
52	Cash flow statement	CF-Impute-18	if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromFinancingActivitiesContinuing = 0) and $NetCashFlowFromFinancingActivitiesDiscontinued = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities)	If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromFinancingActivitiesContinuing <> 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 Then NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing End If
53	Cash flow statement	CF-Impute-19	if ($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 = $NetCashFlow)	If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued = 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and ExchangeGainsLosses = 0 Then NetCashFlow = NetCashFlowContinuing End If
54	Cash flow statement	CF-Impute-20	if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow)	If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses End If
55	Cash flow statement	CF-Impute-20B	if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow)	If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities End If	No exchange gains, CF alternative
56	Cash flow statement	CF-Impute-21	if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow)	If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued <> 0 Then NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses End If
57	Cash flow statement	CF-Impute-21B	if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow)	If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued <> 0 Then NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued End If	No exchange gains, CF alternative
58	Comprehensive income	CI-Impute-01	if ($ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent)	If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss End If
59	Comprehensive income	CI-Impute-02	if ($ComprehensiveIncomeLossAttributableToParent = 0 and not($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0) and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent)	If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLoss <> 0 Then ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToNoncontrollingInterest End If
60	Comprehensive income	CI-Impute-03	if ($ComprehensiveIncomeLoss = 0 and not($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0) and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLossAttributableToParent + $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss)	If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest End If
61	Comprehensive income	CI-Impute-04	if ($ComprehensiveIncomeLoss = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss)	If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent End If
62	Comprehensive income	CI-Impute-05	if ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0) and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLossAttributableToNoncontrollingInterest)	If ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent End If
63	Comprehensive income	CI-Impute-06	if ($ComprehensiveIncomeLoss = 0 and $ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and $OtherComprehensiveIncomeLoss = 0) then ($ComprehensiveIncomeLoss = $NetIncomeLoss) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss)	If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and OtherComprehensiveIncomeLoss = 0 Then ComprehensiveIncomeLoss = NetIncomeLoss End If	If nothing about comprehensive income is reported, then comprehensive income is implied to be the same as net income (loss).
64	Comprehensive income	CI-Impute-07	if ($OtherComprehensiveIncomeLoss = 0 and not($ComprehensiveIncomeLoss = 0)) then ($OtherComprehensiveIncomeLoss = $ComprehensiveIncomeLoss - $NetIncomeLoss) else ($OtherComprehensiveIncomeLoss = $OtherComprehensiveIncomeLoss)	If OtherComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLoss <> 0 Then OtherComprehensiveIncomeLoss = ComprehensiveIncomeLoss - NetIncomeLoss End If
65	Comprehensive income	CI-Impute-08	if ($ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent)	If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss End If
66	Comprehensive income	CI-Impute-09	if ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLossAttributableToParent = 0) and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLossAttributableToNoncontrollingInterest)	If ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLossAttributableToParent <> 0 and ComprehensiveIncomeLoss <> 0 Then ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent End If
67	Income statement	IS-Impute-01	if ($IncomeTaxExpenseBenefit = 0 and (not($IncomeTaxExpenseBenefitCurrent = 0) or not($IncomeTaxExpenseBenefitDeferred = 0))) then ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefitCurrent + $IncomeTaxExpenseBenefitDeferred) else ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefit)	If IncomeTaxExpenseBenefit = 0 and (IncomeTaxExpenseBenefitCurrent <> 0 or IncomeTaxExpenseBenefitDeferred <> 0) Then IncomeTaxExpenseBenefit = IncomeTaxExpenseBenefitCurrent + IncomeTaxExpenseBenefitDeferred End If
68	Income statement	IS-Impute-02	if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAvailableToCommonStockholdersBasic = 0) and $PreferredStockDividendsAndOtherAdjustments = 0) then ($NetIncomeLossAttributableToParent = $NetIncomeLossAvailableToCommonStockholdersBasic) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent)	If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAvailableToCommonStockholdersBasic <> 0 and PreferredStockDividendsAndOtherAdjustments = 0 Then NetIncomeLossAttributableToParent = NetIncomeLossAvailableToCommonStockholdersBasic End If
69	Income statement	IS-Impute-03	if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic)	If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent End If
70	Income statement	IS-Impute-04	if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)	If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit End If
71	Income statement	IS-Impute-05	if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0) and $IncomeLossFromDiscontinuedOperationsNetOfTax = 0 and $ExtraordinaryItemsOfIncomeExpenseNetOfTax = 0) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)	If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax = 0 and ExtraordinaryItemsOfIncomeExpenseNetOfTax = 0 Then IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss End If
72	Income statement	IS-Impute-06	if ($NetIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromDiscontinuedOperationsNetOfTax = 0)) then ($NetIncomeLoss = $IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($NetIncomeLoss = $NetIncomeLoss)	If NetIncomeLoss = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax <> 0 Then NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax End If
73	Income statement	IS-Impute-07	if ($NetIncomeLoss = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent) else ($NetIncomeLoss = $NetIncomeLoss)	If NetIncomeLoss = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLoss = NetIncomeLossAttributableToParent End If
74	Income statement	IS-Impute-08	if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)	If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeTaxExpenseBenefit = 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax End If
75	Income statement	IS-Impute-09	if ($NetIncomeLoss = 0 and not($NetIncomeLossAttributableToParent = 0) and not($NetIncomeLossAttributableToNoncontrollingInterest = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent + $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLoss = $NetIncomeLoss)	If NetIncomeLoss = 0 and NetIncomeLossAttributableToParent <> 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 Then NetIncomeLoss = NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest End If
76	Income statement	IS-Impute-091	if (($IndirectOperatingNonoperatingCostsExpenses = 0) and not($GrossProfit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IndirectOperatingNonoperatingCostsExpenses = $GrossProfit - $IncomeLossFromContinuingOperationsBeforeTax) else ($IndirectOperatingNonoperatingCostsExpenses = $IndirectOperatingNonoperatingCostsExpenses)	If IndirectOperatingNonoperatingCostsExpenses = 0 and GrossProfit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IndirectOperatingNonoperatingCostsExpenses = GrossProfit - IncomeLossFromContinuingOperationsBeforeTax End If	Added
77	Income statement	IS-Impute-092	if ($Revenues = 0 and not($GrossProfit = 0) and not($CostOfRevenue = 0)) then ($Revenues = $GrossProfit + $CostOfRevenue) else ($Revenues = $Revenues)	If Revenues = 0 and GrossProfit <> 0 and CostOfRevenue <> 0 Then Revenues = GrossProfit + CostOfRevenue End If	Added
78	Income statement	IS-Impute-10	if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAttributableToNoncontrollingInterest = 0) and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss - $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent)	If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 and NetIncomeLoss <> 0 Then NetIncomeLossAttributableToParent = NetIncomeLoss - NetIncomeLossAttributableToNoncontrollingInterest End If
79	Income statement	IS-Impute-101	if ($IncomeLossFromContinuingOperationsBeforeTax = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $Revenues - $CostsAndExpenses) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)	If IncomeLossFromContinuingOperationsBeforeTax = 0 Then IncomeLossFromContinuingOperationsBeforeTax = Revenues - CostsAndExpenses End If	Insurance based reporting
80	Income statement	IS-Impute-102	if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($CostsAndExpenses = $Revenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($CostsAndExpenses = $CostsAndExpenses)	If CostsAndExpenses = 0 and Revenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then CostsAndExpenses = Revenues - IncomeLossFromContinuingOperationsBeforeTax End If	Insurance specific
81	Income statement	IS-Impute-11	if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and not($PreferredStockDividendsAndOtherAdjustments = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent - $PreferredStockDividendsAndOtherAdjustments) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic)	If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments <> 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent - PreferredStockDividendsAndOtherAdjustments End If
82	Income statement	IS-Impute-12	if ($NetIncomeLossAttributableToParent = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent)	If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 Then NetIncomeLossAttributableToParent = NetIncomeLoss End If
83	Income statement	IS-Impute-123	if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0) and $OtherOperatingIncomeExpenses = 0) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses)	If OperatingExpenses = 0 and OperatingIncomeLoss <> 0 and OtherOperatingIncomeExpenses = 0 Then OperatingExpenses = GrossProfit - OperatingIncomeLoss End If	Unique to SPEC61/FUNC7
84	Income statement	IS-Impute-13	if ($PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0) and not( $NetIncomeLossAvailableToCommonStockholdersBasic = 0)) then ($PreferredStockDividendsAndOtherAdjustments = $NetIncomeLossAttributableToParent - $NetIncomeLossAvailableToCommonStockholdersBasic) else ($PreferredStockDividendsAndOtherAdjustments = $PreferredStockDividendsAndOtherAdjustments)	If PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 and NetIncomeLossAvailableToCommonStockholdersBasic <> 0 Then PreferredStockDividendsAndOtherAdjustments = NetIncomeLossAttributableToParent - NetIncomeLossAvailableToCommonStockholdersBasic End If
85	Income statement	IS-Impute-14	if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic)	If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent End If
86	Income statement	IS-Impute-15	if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss - $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)	If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 Then IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss - IncomeLossFromDiscontinuedOperationsNetOfTax End If
87	Income statement	IS-Impute-16	if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)	If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit End If
88	Income statement	IS-Impute-17	if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossBeforeEquityMethodInvestments = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossBeforeEquityMethodInvestments + $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)	If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossBeforeEquityMethodInvestments <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossBeforeEquityMethodInvestments + IncomeLossFromEquityMethodInvestments End If	DELETE??? It seems like this rule does NOT belong in this set of impute rules; income before equity method investments is NOT reported.
89	Income statement	IS-Impute-18	if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)	If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit End If	This seems like a duplicate, check.
90	Income statement	IS-Impute-19	if ($IncomeLossBeforeEquityMethodInvestments = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossBeforeEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeLossFromEquityMethodInvestments) else ($IncomeLossBeforeEquityMethodInvestments = $IncomeLossBeforeEquityMethodInvestments)	If IncomeLossBeforeEquityMethodInvestments = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then IncomeLossBeforeEquityMethodInvestments = IncomeLossFromContinuingOperationsBeforeTax - IncomeLossFromEquityMethodInvestments End If	DELETE??? This reoprt frame does not have income from equity method investments; delete?
91	Income statement	IS-Impute-20	if ($NonoperatingIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss)	If IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingIncomeLoss <> 0 Then NonoperatingIncomeLoss = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss End If	ERROR??? There is some sort of error related to this formula.
92	Income statement	IS-Impute-200	if ($NonoperatingIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss)	If IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingIncomeLoss <> 0 Then NonoperatingIncomeLoss = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss End If	This was added
93	Income statement	IS-Impute-202	if ($BenefitsCostsExpenses = 0 and not($Revenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($BenefitsCostsExpenses = $Revenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($BenefitsCostsExpenses = $BenefitsCostsExpenses)	If BenefitsCostsExpenses = 0 and Revenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then BenefitsCostsExpenses = Revenues - IncomeLossFromContinuingOperationsBeforeTax End If	Insurance specific
94	Income statement	IS-Impute-21	if ($GrossProfit = 0 and not($Revenues = 0) and not($CostOfRevenue = 0)) then ($GrossProfit = $Revenues - $CostOfRevenue) else ($GrossProfit = $GrossProfit)	If GrossProfit = 0 and Revenues <> 0 and CostOfRevenue <> 0 Then GrossProfit = Revenues - CostOfRevenue End If
95	Income statement	IS-Impute-22	if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses)	If OperatingExpenses = 0 and OperatingIncomeLoss <> 0 Then OperatingExpenses = GrossProfit - OperatingIncomeLoss End If
96	Income statement	IS-Impute-23	if ($CostOfRevenue = 0 and not($Revenues = 0) and not($GrossProfit = 0)) then ($CostOfRevenue = $Revenues - $GrossProfit) else ($CostOfRevenue = $CostOfRevenue)	If CostOfRevenue = 0 and Revenues <> 0 and GrossProfit <> 0 Then CostOfRevenue = Revenues - GrossProfit End If
97	Income statement	IS-Impute-24	if ($NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLoss - $NetIncomeLossAttributableToParent) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest)	If NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLoss - NetIncomeLossAttributableToParent End If	QUESTIONABLE USE OF RULE: If the filing reports equity attributable to noncontrolling interest and net income (loss) and net income (loss) attributable to parent are different; assumes that the difference is caused by net income (loss) attributable to noncontrolling interest.
98	Income statement	IS-Impute-55	if ($OperatingAndNonoperatingRevenues = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingRevenues = $IncomeLossFromContinuingOperationsBeforeTax + $OperatingAndNonoperatingCostsAndExpenses) else ($OperatingAndNonoperatingRevenues = $OperatingAndNonoperatingRevenues)	If OperatingAndNonoperatingRevenues = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingAndNonoperatingCostsAndExpenses <> 0 Then OperatingAndNonoperatingRevenues = IncomeLossFromContinuingOperationsBeforeTax + OperatingAndNonoperatingCostsAndExpenses End If	Operating and nonoperating revenues and expenses are not separated in totals.
99	Income statement	IS-Impute-56	if ($OperatingAndNonoperatingCostsAndExpenses = 0 and not($OperatingAndNonoperatingRevenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingRevenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingCostsAndExpenses)	If OperatingAndNonoperatingCostsAndExpenses = 0 and OperatingAndNonoperatingRevenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then OperatingAndNonoperatingCostsAndExpenses = OperatingAndNonoperatingRevenues - IncomeLossFromContinuingOperationsBeforeTax End If	Operating and nonoperating revenues and expenses are not separated in totals.
100	Income statement	IS-Impute-64	if ($NonoperatingIncomeLoss = 0 and not($Revenues =0) and not($OperatingExpenses =0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $Revenues + $OperatingExpenses) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss)	If NonoperatingIncomeLoss = 0 and Revenues <> 0 and OperatingExpenses <> 0 Then NonoperatingIncomeLoss = IncomeLossFromContinuingOperationsBeforeTax - Revenues + OperatingExpenses End If	Unique to IS3
101	Income statement	IS-Impute-73	if ($OperatingExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $Revenues - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses)	If OperatingExpenses = 0 and Revenues <> 0 and OperatingIncomeLoss <> 0 Then OperatingExpenses = Revenues - OperatingIncomeLoss End If	Unique to SPEC1
102	Income statement	IS-Impute-74	if ($Revenues = 0 and not($OperatingExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $OperatingIncomeLoss + $OperatingExpenses) else ($Revenues = $Revenues)	If Revenues = 0 and OperatingExpenses <> 0 and OperatingIncomeLoss <> 0 Then Revenues = OperatingIncomeLoss + OperatingExpenses End If	Unique to SPEC1
103	Income statement	IS-Impute-75	if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($OperatingExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $OperatingExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss)	If OperatingIncomeLoss = 0 and Revenues <> 0 and OperatingExpenses <> 0 Then OperatingIncomeLoss = Revenues - OperatingExpenses End If	Unique to SPEC1; added to make consistent with SPEC2
104	Income statement	IS-Impute-77	if ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = 0) then ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = $PreferredStockDividendsAndOtherAdjustments + $UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic) else ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = $ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic)	If ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = 0 Then ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = PreferredStockDividendsAndOtherAdjustments + UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic End If	Added interest based
105	Income statement	IS-Impute-80	if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit - $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)	If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit - IncomeLossFromEquityMethodInvestments End If	Income from equity method investments included in tax provision
106	Income statement	IS-Impute-86	if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromEquityMethodInvestments = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit + $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)	If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit + IncomeLossFromEquityMethodInvestments End If	Income from equity method investments part of tax provision.
107	Income statement	IS-Impute-88	if ($IncomeLossFromDiscontinuedOperationsNetOfTax = 0) then ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + $IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal) else ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTax)	If IncomeLossFromDiscontinuedOperationsNetOfTax = 0 Then IncomeLossFromDiscontinuedOperationsNetOfTax = IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal End If	Imputes total income from discontinued operations from the details.
108	Income statement	IS-Impute-89	if ($NetIncomeLossAttributableToNoncontrollingInterest = 0) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNonredeemableNoncontrollingInterest + $NetIncomeLossAttributableToRedeemableNoncontrollingInterest) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest)	If NetIncomeLossAttributableToNoncontrollingInterest = 0 Then NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLossAttributableToNonredeemableNoncontrollingInterest + NetIncomeLossAttributableToRedeemableNoncontrollingInterest End If	Totals net income attributable to noncontrolling interest from redeemable and nonredeemable sub-portions.
109	Income statement	IS-Impute-93	if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($CostsAndExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $CostsAndExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss)	If OperatingIncomeLoss = 0 and Revenues <> 0 and CostsAndExpenses <> 0 Then OperatingIncomeLoss = Revenues - CostsAndExpenses End If	Unique to SPEC2
110	Income statement	IS-Impute-94	if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($CostsAndExpenses = $Revenues - $OperatingIncomeLoss) else ($CostsAndExpenses = $CostsAndExpenses)	If CostsAndExpenses = 0 and Revenues <> 0 and OperatingIncomeLoss <> 0 Then CostsAndExpenses = Revenues - OperatingIncomeLoss End If	Unique to SPEC2
111	Income statement	IS-Impute-95	if ($Revenues = 0 and not($CostsAndExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $CostsAndExpenses + $OperatingIncomeLoss) else ($Revenues = $Revenues)	If Revenues = 0 and CostsAndExpenses <> 0 and OperatingIncomeLoss <> 0 Then Revenues = CostsAndExpenses + OperatingIncomeLoss End If	Unique to SPEC2
112	Income statement	IS-InterestBased-Impute-101	if (($InterestIncomeExpenseAfterProvisionForLosses = 0) and not($InterestIncomeExpenseOperatingNet = 0) and not($ProvisionForLoanLeaseAndOtherLosses = 0)) then ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseOperatingNet - $ProvisionForLoanLeaseAndOtherLosses) else ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseAfterProvisionForLosses)	If InterestIncomeExpenseAfterProvisionForLosses = 0 and InterestIncomeExpenseOperatingNet <> 0 and ProvisionForLoanLeaseAndOtherLosses <> 0 Then InterestIncomeExpenseAfterProvisionForLosses = InterestIncomeExpenseOperatingNet - ProvisionForLoanLeaseAndOtherLosses End If	Added interest based
113	Income statement	IS-InterestBased-Impute-102	if (($ProvisionForLoanLeaseAndOtherLosses = 0) and not($InterestIncomeExpenseAfterProvisionForLosses = 0) and not($InterestIncomeExpenseOperatingNet = 0)) then ($ProvisionForLoanLeaseAndOtherLosses = $InterestIncomeExpenseOperatingNet - $InterestIncomeExpenseAfterProvisionForLosses) else ($ProvisionForLoanLeaseAndOtherLosses = $ProvisionForLoanLeaseAndOtherLosses)	If ProvisionForLoanLeaseAndOtherLosses = 0 and InterestIncomeExpenseAfterProvisionForLosses <> 0 and InterestIncomeExpenseOperatingNet <> 0 Then ProvisionForLoanLeaseAndOtherLosses = InterestIncomeExpenseOperatingNet - InterestIncomeExpenseAfterProvisionForLosses End If	Added interest based
114	Income statement	IS-InterestBased-Impute-103	if (($InterestAndDividendIncomeOperating = 0) and not($InterestExpenseOperating = 0) and not($InterestIncomeExpenseOperatingNet = 0)) then ($InterestAndDividendIncomeOperating = $InterestIncomeExpenseOperatingNet + $InterestExpenseOperating) else ($InterestAndDividendIncomeOperating = $InterestAndDividendIncomeOperating)	If InterestAndDividendIncomeOperating = 0 and InterestExpenseOperating <> 0 and InterestIncomeExpenseOperatingNet <> 0 Then InterestAndDividendIncomeOperating = InterestIncomeExpenseOperatingNet + InterestExpenseOperating End If	Added interest based
115	Income statement	IS-InterestBased-Impute-104	if (($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