List of Impute Rules

4/29/2021 7:43:07 AM

Line Financial Statement Location Rule Code Precondition (XPath 2.0) Derivation Formula (XPath 2.0) (Obsolete approach) Rule (XPath 2.0 Commentary
1 Balance sheet BS-Impute-01 exists($LiabilitiesAndNetAssets) and exists($CurrentAssets) and ($Assets eq null) and ($NoncurrentAssets eq null) $CurrentAssets if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndNetAssets) and ($CurrentAssets = $LiabilitiesAndNetAssets)) then ($Assets = $CurrentAssets) else ($Assets = $Assets)
2 Balance sheet BS-Impute-02 exists($LiabilitiesAndNetAssets) and exists($CurrentAssets) and exists($LiabilitiesAndNetAssets) and ($Assets eq null) and ($NoncurrentAssets eq null) $CurrentAssets if (($Assets = 0) and not($LiabilitiesAndNetAssets = 0) and ($CurrentAssets = $LiabilitiesAndNetAssets)) then ($Assets = $CurrentAssets) else ($Assets = $Assets)
3 Balance sheet BS-Impute-03 ($Assets eq null) and ($NoncurrentAssets eq null) and exists($Liabilities) and exists($NetAssets) and exists($LiabilitiesAndNetAssets) and ($LiabilitiesAndNetAssets = $Liabilities + $NetAssets) $CurrentAssets if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndNetAssets = 0) and ($LiabilitiesAndNetAssets = $Liabilities + $NetAssets)) then ($Assets = $CurrentAssets) else ($Assets = $Assets)
4 Balance sheet BS-Impute-04 ($Assets eq null) and ($NoncurrentAssets eq null) and exists($CurrentAssets) $Assets - $CurrentAssets if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets)
5 Balance sheet BS-Impute-05 ($LiabilitiesAndNetAssets eq null) and exists($Assets) $Assets if ($LiabilitiesAndNetAssets = 0 and not($Assets = 0)) then ($LiabilitiesAndNetAssets = $Assets) else ($LiabilitiesAndNetAssets = $LiabilitiesAndNetAssets)
6 Balance sheet BS-Impute-12 ($NoncurrentLiabilities eq null) and exists($Liabilities) and exists($CurrentLiabilities) $Liabilities - $CurrentLiabilities if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities)
7 Balance sheet BS-Impute-14 ($Liabilities eq null) and exists($CurrentLiabilities) and exists($NoncurrentLiabilities) $CurrentLiabilities + $NoncurrentLiabilities if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities)
8 Balance sheet BS-Impute-56 ($NoncurrentLiabilities eq null) and exists($CurrentLiabilities) and exists($Liabilities) $Liabilities - $CurrentLiabilities if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities)
9 Balance sheet BS-Impute-606 ($Assets eq null) and exists($NoncurrentAssets) and exists($CurrentAssets) $NoncurrentAssets + $CurrentAssets if ($Assets = 0 and not($NoncurrentAssets = 0) and not($CurrentAssets = 0)) then ($Assets = $NoncurrentAssets + $CurrentAssets) else ($Assets = $Assets)
10 Balance sheet BS-Impute-607 ($LiabilitiesAndNetAssets eq null) and exists($NetAssets) and exists($Liabilities) $NetAssets + $Liabilities if ($LiabilitiesAndNetAssets = 0 and not($NetAssets = 0) and not($Liabilities = 0)) then ($LiabilitiesAndNetAssets = $NetAssets + $Liabilities) else ($LiabilitiesAndNetAssets = $LiabilitiesAndNetAssets)
11 Cash flow statement CF-Impute-20B ($NetCashFlow eq null) and exists($NetCashFlowFromOperatingActivities) and exists($NetCashFlowFromInvestingActivities) and exists($NetCashFlowFromFinancingActivities) $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0)) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) No exchange gains, CF alternative
12 Income statement IS-Impute-21 ($SupportAndRevenue eq null) and exists($Revenue) and exists($Support) $Revenue + $Support if ($SupportAndRevenue = 0 and not($Revenue = 0) and not($Support = 0)) then ($SupportAndRevenue = $Revenue + $Support) else ($SupportAndRevenue = $SupportAndRevenue)