'IMPUTE and CONSISTENCY CHECKS in Natural Language Syntax
'Reporting Style: IPSAS-BSC-ISFUNC6-SCI1-CF1
'Generated: 1/23/2019 6:00:24 PM
 
'GeneralInformation
 
'BalanceSheetClassified
 
'BS-Impute-04
If NoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 Then
    NoncurrentAssets = Assets - CurrentAssets
End If
 
'BS-Impute-06
If Equity = 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent <> 0 Then
    Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest
End If
 
'BS-Impute-07
If Equity = 0 and EquityAttributableToNoncontrollingInterest = 0 and EquityAttributableToParent <> 0 Then
    Equity = EquityAttributableToParent
End If
 
'BS-Impute-08
If Equity = 0 Then
    Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest
End If
 
'BS-Impute-09
If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 Then
    EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest
End If
 
'BS-Impute-10
If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest = 0 Then
    EquityAttributableToParent = Equity
End If
 
'BS-Impute-12
If NoncurrentLiabilities = 0 and Liabilities <> 0 and CurrentLiabilities <> 0 Then
    NoncurrentLiabilities = Liabilities - CurrentLiabilities
End If
 
'BS-Impute-14
If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities <> 0 Then
    Liabilities = CurrentLiabilities + NoncurrentLiabilities
End If
 
'BS-Impute-11
If Liabilities = 0 and (Equity <> 0) Then
    Liabilities = LiabilitiesAndEquity - Equity
End If
 
'BS-Impute-56
If NoncurrentLiabilities = 0 and CurrentLiabilities <> 0 and Liabilities <> 0 Then
    NoncurrentLiabilities = Liabilities - CurrentLiabilities
End If
 
'BS-Impute-13
If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities = 0 Then
    Liabilities = CurrentLiabilities
End If
 
'BS-Impute-15
If EquityAttributableToParent <> 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent = Equity Then
    EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest
End If
 
'BS-Impute-17
If EquityAttributableToNoncontrollingInterest = 0 and Equity <> 0 and EquityAttributableToParent <> 0 Then
    EquityAttributableToNoncontrollingInterest = Equity - EquityAttributableToParent
End If
 
'BS-Impute-01
If Assets = 0 and NoncurrentAssets = 0 and Assets <> LiabilitiesAndEquity and CurrentAssets = LiabilitiesAndEquity Then
    Assets = CurrentAssets
End If
 
'BS-Impute-02
If Assets = 0 and LiabilitiesAndEquity <> 0 and CurrentAssets = LiabilitiesAndEquity Then
    Assets = CurrentAssets
End If
 
'BS-Impute-03
If Assets = 0 and NoncurrentAssets = 0 and LiabilitiesAndEquity <> 0 and (LiabilitiesAndEquity = Liabilities + Equity) Then
    Assets = CurrentAssets
End If
 
'BS-Impute-05
If LiabilitiesAndEquity = 0 and Assets <> 0 Then
    LiabilitiesAndEquity = Assets
End If
 
'BS-Impute-16
If CurrentLiabilities = 0 and NoncurrentLiabilities = 0 and Liabilities <> 0 Then
    CurrentLiabilities = Liabilities
End If
 
'BS-Impute-18
If CurrentAssets = 0 and Assets <> 0 and LiabilitiesAndEquity <> 0 and LiabilitiesAndEquity = Assets Then
    CurrentAssets = Assets
End If
 
'IncomeStatementNoGrossProfitNoOperatingIncomeLossIS6
 
'IS-Impute-04
If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit
End If
 
'IS-Impute-06
If NetIncomeLoss = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax <> 0 Then
    NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax
End If
 
'IS-Impute-07
If NetIncomeLoss = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLossAttributableToParent <> 0 Then
    NetIncomeLoss = NetIncomeLossAttributableToParent
End If
 
'IS-Impute-08
If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeTaxExpenseBenefit = 0 Then
    IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax
End If
 
'IS-Impute-09
If NetIncomeLoss = 0 and NetIncomeLossAttributableToParent <> 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 Then
    NetIncomeLoss = NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest
End If
 
'IS-Impute-10
If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 and NetIncomeLoss <> 0 Then
    NetIncomeLossAttributableToParent = NetIncomeLoss - NetIncomeLossAttributableToNoncontrollingInterest
End If
 
'IS-Impute-12
If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 Then
    NetIncomeLossAttributableToParent = NetIncomeLoss
End If
 
'IS-Impute-15
If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss - IncomeLossFromDiscontinuedOperationsNetOfTax
End If
 
'IS-Impute-16
If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit
End If
 
'IS-Impute-18
If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then
    IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit
End If
 
'IS-Impute-24
If NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 and NetIncomeLossAttributableToParent <> 0 Then
    NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLoss - NetIncomeLossAttributableToParent
End If
 
'IS-Impute-56
If OperatingAndNonoperatingCostsAndExpenses = 0 and OperatingAndNonoperatingRevenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    OperatingAndNonoperatingCostsAndExpenses = OperatingAndNonoperatingRevenues - IncomeLossFromContinuingOperationsBeforeTax
End If
 
'IS-Impute-55
If OperatingAndNonoperatingRevenues = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingAndNonoperatingCostsAndExpenses <> 0 Then
    OperatingAndNonoperatingRevenues = IncomeLossFromContinuingOperationsBeforeTax + OperatingAndNonoperatingCostsAndExpenses
End If
 
'NetIncomeLossBreakdown
 
'IS-Impute-24
If NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 and NetIncomeLossAttributableToParent <> 0 Then
    NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLoss - NetIncomeLossAttributableToParent
End If
 
'CashFlowStatement
 
'CF-Impute-14B
If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then
    NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities)
End If
 
'CF-Impute-20B
If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then
    NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities
End If
 
'NetCashFlowBreakdown
 
'ValidationResults2
 
 
 
 
'CONSISTENCY CHECKS:
 
BS1 = Equity - (EquityAttributableToParent + EquityAttributableToNoncontrollingInterest)
 
BS2 = Assets - LiabilitiesAndEquity
 
BS3 = Assets - (CurrentAssets + NoncurrentAssets)
 
BS4 = Liabilities - (CurrentLiabilities + NoncurrentLiabilities)
 
BS5 = LiabilitiesAndEquity - (Liabilities + Equity)
 
IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingAndNonoperatingRevenues - OperatingAndNonoperatingCostsAndExpenses)
 
IS5 = IncomeLossFromContinuingOperationsAfterTax - (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit)
 
IS6 = NetIncomeLoss - (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax)
 
IS7 = NetIncomeLoss - (NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest)
 
CF1 = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities)
 
CF3 = NetCashFlowDiscontinued - (NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued)