# List of Impute Rules

4/25/2021 6:58:42 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(\$LiabilitiesAndEquity) and exists(\$CurrentAssets) and (\$Assets eq null) and (\$NoncurrentAssets eq null) \$CurrentAssets if ((\$Assets = 0) and (\$NoncurrentAssets = 0) and not(\$Assets = \$LiabilitiesAndEquity) and (\$CurrentAssets = \$LiabilitiesAndEquity)) then (\$Assets = \$CurrentAssets) else (\$Assets = \$Assets)
2 Balance sheet BS-Impute-02 exists(\$LiabilitiesAndEquity) and exists(\$CurrentAssets) and exists(\$LiabilitiesAndEquity) and (\$Assets eq null) and (\$NoncurrentAssets eq null) \$CurrentAssets if ((\$Assets = 0) and not(\$LiabilitiesAndEquity = 0) and (\$CurrentAssets = \$LiabilitiesAndEquity)) then (\$Assets = \$CurrentAssets) else (\$Assets = \$Assets)
3 Balance sheet BS-Impute-03 (\$Assets eq null) and (\$NoncurrentAssets eq null) and exists(\$CurrentAssets) and exists(\$Liabilities) and exists(\$Equity) and exists(\$LiabilitiesAndEquity) and (\$LiabilitiesAndEquity = \$Liabilities + \$Equity) \$CurrentAssets if ((\$Assets = 0) and (\$NoncurrentAssets = 0) and not(\$LiabilitiesAndEquity = 0) and (\$LiabilitiesAndEquity = \$Liabilities + \$Equity)) 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 (\$LiabilitiesAndEquity eq null) and exists(\$Assets) \$Assets if (\$LiabilitiesAndEquity = 0 and not(\$Assets = 0)) then (\$LiabilitiesAndEquity = \$Assets) else (\$LiabilitiesAndEquity = \$LiabilitiesAndEquity)
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 (\$LiabilitiesAndEquity eq null) and exists(\$Equity) and exists(\$Liabilities) \$Equity + \$Liabilities if (\$LiabilitiesAndEquity = 0 and not(\$Equity = 0) and not(\$Liabilities = 0)) then (\$LiabilitiesAndEquity = \$Equity + \$Liabilities) else (\$LiabilitiesAndEquity = \$LiabilitiesAndEquity)
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