5/12/2021 2:48:53 PM
Line | Financial Statement Location | Rule Code | Rule (XBRL Formula XPath 2.0 Format) | Rule (Controlled Natural Language Format) | Commentary |
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1 | Balance sheet | BS-Impute-01 | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | If Assets = 0 and NoncurrentAssets = 0 and Assets <> LiabilitiesAndEquity and CurrentAssets = LiabilitiesAndEquity Then Assets = CurrentAssets End If |
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2 | Balance sheet | BS-Impute-02 | if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | If Assets = 0 and LiabilitiesAndEquity <> 0 and CurrentAssets = LiabilitiesAndEquity Then Assets = CurrentAssets End If |
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3 | Balance sheet | BS-Impute-03 | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | If Assets = 0 and NoncurrentAssets = 0 and LiabilitiesAndEquity <> 0 and (LiabilitiesAndEquity = Liabilities + Equity) Then Assets = CurrentAssets End If |
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4 | Balance sheet | BS-Impute-04 | if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) | If NoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 Then NoncurrentAssets = Assets - CurrentAssets End If |
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5 | Balance sheet | BS-Impute-05 | if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) | If LiabilitiesAndEquity = 0 and Assets <> 0 Then LiabilitiesAndEquity = Assets End If |
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6 | Balance sheet | BS-Impute-06 | if ($Equity = 0 and not($EquityAttributableToNoncontrollingInterest = 0) and not($EquityAttributableToParent = 0)) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity = $Equity) | If Equity = 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent <> 0 Then Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest End If |
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7 | Balance sheet | BS-Impute-07 | if ($Equity = 0 and $EquityAttributableToNoncontrollingInterest = 0 and not($EquityAttributableToParent = 0)) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity = $Equity) | If Equity = 0 and EquityAttributableToNoncontrollingInterest = 0 and EquityAttributableToParent <> 0 Then Equity = EquityAttributableToParent End If |
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8 | Balance sheet | BS-Impute-08 | if ($Equity = 0) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity =$Equity) | If Equity = 0 Then Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest End If |
This seems like it is useless |
9 | Balance sheet | BS-Impute-09 | if ($EquityAttributableToParent = 0 and not($Equity = 0) and not($EquityAttributableToNoncontrollingInterest = 0)) then ($EquityAttributableToParent = $Equity - $EquityAttributableToNoncontrollingInterest) else ($EquityAttributableToParent = $EquityAttributableToParent) | If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 Then EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest End If |
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10 | Balance sheet | BS-Impute-10 | if ($EquityAttributableToParent = 0 and not($Equity = 0) and $EquityAttributableToNoncontrollingInterest = 0) then ($EquityAttributableToParent = $Equity) else ($EquityAttributableToParent = $EquityAttributableToParent) | If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest = 0 Then EquityAttributableToParent = Equity End If |
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11 | Balance sheet | BS-Impute-11 | if ($Liabilities = 0 and (($CurrentLiabilities =0) or ($NoncurrentLiabilities = 0)) and not($Equity = 0) and not($LiabilitiesAndEquity = 0) and not($TemporaryEquity = 0) ) then ($Liabilities = $LiabilitiesAndEquity - ($CommitmentsAndContingencies + $TemporaryEquity + $Equity)) else ($Liabilities = $Liabilities) | If Liabilities = 0 and (Equity <> 0) Then Liabilities = LiabilitiesAndEquity - (CommitmentsAndContingencies + TemporaryEquity + Equity) End If |
If Liabilities is not reported but Equity is reported and LiabilitiesAndEquity is reported; THEN compute Liabilities as being LiabilitiesAndEquity less Equity. |
12 | Balance sheet | BS-Impute-12 | if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | If NoncurrentLiabilities = 0 and Liabilities <> 0 and CurrentLiabilities <> 0 Then NoncurrentLiabilities = Liabilities - CurrentLiabilities End If |
If NoncurrentLiabilities is not reported but Liabilities is reported and CurrentLiabilities is reported; THEN compute NoncurrentLiabilities as Liabilities less CurrentLiabilities. |
13 | Balance sheet | BS-Impute-13 | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0 and not($Equity = 0) and not($LiabilitiesAndEquity = 0) and not($TemporaryEquity = 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 = $Liabilities) <<= old rule |
14 | Balance sheet | BS-Impute-14 | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities) | If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities <> 0 Then Liabilities = CurrentLiabilities + NoncurrentLiabilities End If |
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15 | Balance sheet | BS-Impute-15 | if (not($EquityAttributableToParent = 0) and not($Equity = 0) and not($EquityAttributableToNoncontrollingInterest = 0) and $EquityAttributableToParent = $Equity) then ($EquityAttributableToParent = $Equity - $EquityAttributableToNoncontrollingInterest) else ($EquityAttributableToParent = $EquityAttributableToParent) | If EquityAttributableToParent <> 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent = Equity Then EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest End If |
This rule seems wrong because it changes the value of equity attributable to parent. |
16 | Balance sheet | BS-Impute-16 | if ($CurrentLiabilities = 0 and $NoncurrentLiabilities = 0 and not($Liabilities = 0)) then ($CurrentLiabilities = $Liabilities) else ($CurrentLiabilities = $CurrentLiabilities) | If CurrentLiabilities = 0 and NoncurrentLiabilities = 0 and Liabilities <> 0 Then CurrentLiabilities = Liabilities End If |
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17 | Balance sheet | BS-Impute-17 | if ($EquityAttributableToNoncontrollingInterest = 0 and not($Equity = 0) and not($EquityAttributableToParent = 0)) then ($EquityAttributableToNoncontrollingInterest = $Equity - $EquityAttributableToParent) else ($EquityAttributableToNoncontrollingInterest = $EquityAttributableToNoncontrollingInterest) | If EquityAttributableToNoncontrollingInterest = 0 and Equity <> 0 and EquityAttributableToParent <> 0 Then EquityAttributableToNoncontrollingInterest = Equity - EquityAttributableToParent End If |
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18 | Balance sheet | BS-Impute-18 | if ($CurrentAssets = 0 and not($Assets = 0) and not($LiabilitiesAndEquity = 0) and $LiabilitiesAndEquity = $Assets) then ($CurrentAssets = $Assets) else ($CurrentAssets = $CurrentAssets) | If CurrentAssets = 0 and Assets <> 0 and LiabilitiesAndEquity <> 0 and LiabilitiesAndEquity = Assets Then CurrentAssets = Assets End If |
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19 | Balance sheet | BS-Impute-56 | if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | If NoncurrentLiabilities = 0 and CurrentLiabilities <> 0 and Liabilities <> 0 Then NoncurrentLiabilities = Liabilities - CurrentLiabilities End If |
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20 | Balance sheet | BS-Impute-91 | if ($RedeemableNoncontrollingInterest = 0) then ($RedeemableNoncontrollingInterest = $RedeemableNoncontrollingInterestCommon + $RedeemableNoncontrollingInterestPreferred + $RedeemableNoncontrollingInterestOther) else ($RedeemableNoncontrollingInterest = $RedeemableNoncontrollingInterest) | If RedeemableNoncontrollingInterest = 0 Then RedeemableNoncontrollingInterest = RedeemableNoncontrollingInterestCommon + RedeemableNoncontrollingInterestPreferred + RedeemableNoncontrollingInterestOther End If |
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21 | Balance sheet | BS-Impute-92 | if ($TemporaryEquity = 0) then ($TemporaryEquity = $TemporaryEquityAttributableToParent + $RedeemableNoncontrollingInterest) else ($TemporaryEquity = $TemporaryEquity) | If TemporaryEquity = 0 Then TemporaryEquity = TemporaryEquityAttributableToParent + RedeemableNoncontrollingInterest End If |
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22 | Balance sheet | BS-Impute-94 | if ($OtherThanFixedNoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0) and not($FixedAssets = 0)) then ($OtherThanFixedNoncurrentAssets = $Assets - $CurrentAssets - $FixedAssets) else ($OtherThanFixedNoncurrentAssets = $OtherThanFixedNoncurrentAssets) | If OtherThanFixedNoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 and FixedAssets <> 0 Then OtherThanFixedNoncurrentAssets = Assets - CurrentAssets - FixedAssets End If |
Unique to where fixed assets are reported. These all seem like errors in the use of the concept us-gaap:AssetsNoncurrent, need a new concept. |
23 | Cash flow statement | CF-Impute-01 | if ($NetCashFlowFromOperatingActivitiesDiscontinued = 0 and $NetCashFlowFromInvestingActivitiesDiscontinued = 0 and $NetCashFlowFromFinancingActivitiesDiscontinued = 0 and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlowFromOperatingActivitiesDiscontinued = $NetCashFlowDiscontinued) else ($NetCashFlowFromOperatingActivitiesDiscontinued= $NetCashFlowFromOperatingActivitiesDiscontinued) | If NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and NetCashFlowDiscontinued <> 0 Then NetCashFlowFromOperatingActivitiesDiscontinued = NetCashFlowDiscontinued End If |
If net cash flow from discontinued operations is reported but the activity (operating, investing, financing) is not made explicit; then operating is implied. |
24 | Cash flow statement | CF-Impute-02 | if ($NetCashFlowFromOperatingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivities = 0)) then ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivities - $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivitiesContinuing) | If NetCashFlowFromOperatingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivities <> 0 Then NetCashFlowFromOperatingActivitiesContinuing = NetCashFlowFromOperatingActivities - NetCashFlowFromOperatingActivitiesDiscontinued End If |
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25 | Cash flow statement | CF-Impute-03 | if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromInvestingActivities = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivities - $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing) | If NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromInvestingActivities <> 0 Then NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowFromInvestingActivities - NetCashFlowFromInvestingActivitiesDiscontinued End If |
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26 | Cash flow statement | CF-Impute-04 | if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromFinancingActivities = 0)) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivities - $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing) | If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromFinancingActivities <> 0 Then NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowFromFinancingActivities - NetCashFlowFromFinancingActivitiesDiscontinued End If |
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27 | Cash flow statement | CF-Impute-05 | if ($NetCashFlowFromOperatingActivities = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities) | If NetCashFlowFromOperatingActivities = 0 Then NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued End If |
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28 | Cash flow statement | CF-Impute-06 | if ($NetCashFlowFromInvestingActivities = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities) | If NetCashFlowFromInvestingActivities = 0 Then NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued End If |
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29 | Cash flow statement | CF-Impute-07 | if ($NetCashFlowFromFinancingActivities = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities) | If NetCashFlowFromFinancingActivities = 0 Then NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued End If |
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30 | Cash flow statement | CF-Impute-08 | if ($NetCashFlowDiscontinued = 0) then ($NetCashFlowDiscontinued = $NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowDiscontinued = $NetCashFlowDiscontinued) | If NetCashFlowDiscontinued = 0 Then NetCashFlowDiscontinued = NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued End If |
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31 | Cash flow statement | CF-Impute-09 | if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued - $ExchangeGainsLosses) else ($NetCashFlowContinuing = $NetCashFlowContinuing) | If NetCashFlowContinuing = 0 and NetCashFlow <> 0 Then NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued - ExchangeGainsLosses End If |
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32 | Cash flow statement | CF-Impute-09B | if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued) else ($NetCashFlowContinuing = $NetCashFlowContinuing) | If NetCashFlowContinuing = 0 and NetCashFlow <> 0 Then NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued End If |
No exchange gains, CF alternative |
33 | Cash flow statement | CF-Impute-10 | if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow) | If NetCashFlow = 0 and NetCashFlowContinuing <> 0 Then NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses End If |
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34 | Cash flow statement | CF-Impute-10B | if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow) | If NetCashFlow = 0 and NetCashFlowContinuing <> 0 Then NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued End If |
No exchange gains, CF alternative |
35 | Cash flow statement | CF-Impute-11 | if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing =0) and not($NetCashFlowFromFinancingActivitiesContinuing =0) and not ($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing)) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing) | If NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromFinancingActivitiesContinuing <> 0 and (NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) <> 0) Then NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) End If |
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36 | Cash flow statement | CF-Impute-12 | if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and not(($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0))) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing)) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing) | If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and (NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) <> 0) Then NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing) End If |
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37 | Cash flow statement | CF-Impute-13 | if ($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 =$NetCashFlowFromInvestingActivities) | If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) End If |
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38 | Cash flow statement | CF-Impute-13B | if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) | If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities) End If |
No exchange gains, CF alternative |
39 | Cash flow statement | CF-Impute-14 | if ($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 =$NetCashFlowFromFinancingActivities) | If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + ExchangeGainsLosses) End If |
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40 | Cash flow statement | CF-Impute-14B | if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) | If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities) End If |
No exchange gains, CF alternative |
41 | Cash flow statement | CF-Impute-15 | if ($NetCashFlowContinuing = 0) then ($NetCashFlowContinuing = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowContinuing =$NetCashFlowContinuing) | If NetCashFlowContinuing = 0 Then NetCashFlowContinuing = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing End If |
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42 | Cash flow statement | CF-Impute-16 | if ($NetCashFlowFromOperatingActivities = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and $NetCashFlowFromOperatingActivitiesDiscontinued = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities) | If NetCashFlowFromOperatingActivities = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 Then NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing End If |
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43 | Cash flow statement | CF-Impute-17 | if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and $NetCashFlowFromInvestingActivitiesDiscontinued = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities) | If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 Then NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing End If |
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44 | Cash flow statement | CF-Impute-18 | if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromFinancingActivitiesContinuing = 0) and $NetCashFlowFromFinancingActivitiesDiscontinued = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities) | If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromFinancingActivitiesContinuing <> 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 Then NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing End If |
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45 | Cash flow statement | CF-Impute-19 | if ($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 = $NetCashFlow) | If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued = 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and ExchangeGainsLosses = 0 Then NetCashFlow = NetCashFlowContinuing End If |
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46 | Cash flow statement | CF-Impute-20 | if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow) | If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses End If |
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47 | Cash flow statement | CF-Impute-20B | if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) | If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities End If |
No exchange gains, CF alternative |
48 | Cash flow statement | CF-Impute-21 | if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow) | If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued <> 0 Then NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses End If |
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49 | Cash flow statement | CF-Impute-21B | if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow) | If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued <> 0 Then NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued End If |
No exchange gains, CF alternative |
50 | Comprehensive income | CI-Impute-01 | if ($ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent) | If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss End If |
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51 | Comprehensive income | CI-Impute-02 | if ($ComprehensiveIncomeLossAttributableToParent = 0 and not($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0) and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent) | If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLoss <> 0 Then ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToNoncontrollingInterest End If |
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52 | Comprehensive income | CI-Impute-03 | if ($ComprehensiveIncomeLoss = 0 and not($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0) and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLossAttributableToParent + $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss) | If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest End If |
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53 | Comprehensive income | CI-Impute-04 | if ($ComprehensiveIncomeLoss = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss) | If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent End If |
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54 | Comprehensive income | CI-Impute-05 | if ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0) and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) | If ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent End If |
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55 | Comprehensive income | CI-Impute-06 | if ($ComprehensiveIncomeLoss = 0 and $ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and $OtherComprehensiveIncomeLoss = 0) then ($ComprehensiveIncomeLoss = $NetIncomeLoss) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss) | If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and OtherComprehensiveIncomeLoss = 0 Then ComprehensiveIncomeLoss = NetIncomeLoss End If |
If nothing about comprehensive income is reported, then comprehensive income is implied to be the same as net income (loss). |
56 | Comprehensive income | CI-Impute-07 | if ($OtherComprehensiveIncomeLoss = 0 and not($ComprehensiveIncomeLoss = 0)) then ($OtherComprehensiveIncomeLoss = $ComprehensiveIncomeLoss - $NetIncomeLoss) else ($OtherComprehensiveIncomeLoss = $OtherComprehensiveIncomeLoss) | If OtherComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLoss <> 0 Then OtherComprehensiveIncomeLoss = ComprehensiveIncomeLoss - NetIncomeLoss End If |
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57 | Comprehensive income | CI-Impute-08 | if ($ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent) | If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss End If |
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58 | Comprehensive income | CI-Impute-09 | if ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLossAttributableToParent = 0) and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) | If ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLossAttributableToParent <> 0 and ComprehensiveIncomeLoss <> 0 Then ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent End If |
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59 | Income statement | IS-Impute-01 | if ($IncomeTaxExpenseBenefit = 0 and (not($IncomeTaxExpenseBenefitCurrent = 0) or not($IncomeTaxExpenseBenefitDeferred = 0))) then ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefitCurrent + $IncomeTaxExpenseBenefitDeferred) else ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefit) | If IncomeTaxExpenseBenefit = 0 and (IncomeTaxExpenseBenefitCurrent <> 0 or IncomeTaxExpenseBenefitDeferred <> 0) Then IncomeTaxExpenseBenefit = IncomeTaxExpenseBenefitCurrent + IncomeTaxExpenseBenefitDeferred End If |
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60 | Income statement | IS-Impute-02 | if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAvailableToCommonStockholdersBasic = 0) and $PreferredStockDividendsAndOtherAdjustments = 0) then ($NetIncomeLossAttributableToParent = $NetIncomeLossAvailableToCommonStockholdersBasic) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) | If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAvailableToCommonStockholdersBasic <> 0 and PreferredStockDividendsAndOtherAdjustments = 0 Then NetIncomeLossAttributableToParent = NetIncomeLossAvailableToCommonStockholdersBasic End If |
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61 | Income statement | IS-Impute-03 | if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic) | If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent End If |
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62 | Income statement | IS-Impute-04 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit End If |
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63 | Income statement | IS-Impute-05 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0) and $IncomeLossFromDiscontinuedOperationsNetOfTax = 0) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax = 0 Then IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss End If |
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64 | Income statement | IS-Impute-06 | if ($NetIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromDiscontinuedOperationsNetOfTax = 0)) then ($NetIncomeLoss = $IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($NetIncomeLoss = $NetIncomeLoss) | If NetIncomeLoss = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax <> 0 Then NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax End If |
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65 | Income statement | IS-Impute-07 | if ($NetIncomeLoss = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent) else ($NetIncomeLoss = $NetIncomeLoss) | If NetIncomeLoss = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLoss = NetIncomeLossAttributableToParent End If |
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66 | Income statement | IS-Impute-08 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeTaxExpenseBenefit = 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax End If |
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67 | Income statement | IS-Impute-09 | if ($NetIncomeLoss = 0 and not($NetIncomeLossAttributableToParent = 0) and not($NetIncomeLossAttributableToNoncontrollingInterest = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent + $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLoss = $NetIncomeLoss) | If NetIncomeLoss = 0 and NetIncomeLossAttributableToParent <> 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 Then NetIncomeLoss = NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest End If |
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68 | Income statement | IS-Impute-10 | if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAttributableToNoncontrollingInterest = 0) and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss - $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) | If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 and NetIncomeLoss <> 0 Then NetIncomeLossAttributableToParent = NetIncomeLoss - NetIncomeLossAttributableToNoncontrollingInterest End If |
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69 | Income statement | IS-Impute-101 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $Revenues - $CostsAndExpenses) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | If IncomeLossFromContinuingOperationsBeforeTax = 0 Then IncomeLossFromContinuingOperationsBeforeTax = Revenues - CostsAndExpenses End If |
Insurance based reporting |
70 | Income statement | IS-Impute-102 | if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($CostsAndExpenses = $Revenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($CostsAndExpenses = $CostsAndExpenses) | If CostsAndExpenses = 0 and Revenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then CostsAndExpenses = Revenues - IncomeLossFromContinuingOperationsBeforeTax End If |
Insurance specific |
71 | Income statement | IS-Impute-11 | if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and not($PreferredStockDividendsAndOtherAdjustments = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent - $PreferredStockDividendsAndOtherAdjustments) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic) | If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments <> 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent - PreferredStockDividendsAndOtherAdjustments End If |
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72 | Income statement | IS-Impute-12 | if ($NetIncomeLossAttributableToParent = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) | If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 Then NetIncomeLossAttributableToParent = NetIncomeLoss End If |
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73 | Income statement | IS-Impute-13 | if ($PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0) and not( $NetIncomeLossAvailableToCommonStockholdersBasic = 0)) then ($PreferredStockDividendsAndOtherAdjustments = $NetIncomeLossAttributableToParent - $NetIncomeLossAvailableToCommonStockholdersBasic) else ($PreferredStockDividendsAndOtherAdjustments = $PreferredStockDividendsAndOtherAdjustments) | If PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 and NetIncomeLossAvailableToCommonStockholdersBasic <> 0 Then PreferredStockDividendsAndOtherAdjustments = NetIncomeLossAttributableToParent - NetIncomeLossAvailableToCommonStockholdersBasic End If |
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74 | Income statement | IS-Impute-14 | if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic) | If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent End If |
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75 | Income statement | IS-Impute-15 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss - $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 Then IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss - IncomeLossFromDiscontinuedOperationsNetOfTax End If |
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76 | Income statement | IS-Impute-16 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit End If |
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77 | Income statement | IS-Impute-17 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossBeforeEquityMethodInvestments = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossBeforeEquityMethodInvestments + $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossBeforeEquityMethodInvestments <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossBeforeEquityMethodInvestments + IncomeLossFromEquityMethodInvestments End If |
DELETE??? It seems like this rule does NOT belong in this set of impute rules; income before equity method investments is NOT reported. |
78 | Income statement | IS-Impute-18 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit End If |
This seems like a duplicate, check. |
79 | Income statement | IS-Impute-19 | if ($IncomeLossBeforeEquityMethodInvestments = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossBeforeEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeLossFromEquityMethodInvestments) else ($IncomeLossBeforeEquityMethodInvestments = $IncomeLossBeforeEquityMethodInvestments) | If IncomeLossBeforeEquityMethodInvestments = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then IncomeLossBeforeEquityMethodInvestments = IncomeLossFromContinuingOperationsBeforeTax - IncomeLossFromEquityMethodInvestments End If |
DELETE??? This reoprt frame does not have income from equity method investments; delete? |
80 | Income statement | IS-Impute-20 | if ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | If IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingIncomeLoss <> 0 Then NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss End If |
ERROR??? There is some sort of error related to this formula. |
81 | Income statement | IS-Impute-200 | if ($NonoperatingIncomeLossPlusInterestAndDebtExpense = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomeLossPlusInterestAndDebtExpense = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomeLossPlusInterestAndDebtExpense = $NonoperatingIncomeLossPlusInterestAndDebtExpense) | If IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingIncomeLoss <> 0 Then NonoperatingIncomeLossPlusInterestAndDebtExpense = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss End If |
This was added |
82 | Income statement | IS-Impute-202 | if ($BenefitsCostsExpenses = 0 and not($Revenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($BenefitsCostsExpenses = $Revenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($BenefitsCostsExpenses = $BenefitsCostsExpenses) | If BenefitsCostsExpenses = 0 and Revenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then BenefitsCostsExpenses = Revenues - IncomeLossFromContinuingOperationsBeforeTax End If |
Insurance specific |
83 | Income statement | IS-Impute-21 | if ($GrossProfit = 0 and not($Revenues = 0) and not($CostOfRevenue = 0)) then ($GrossProfit = $Revenues - $CostOfRevenue) else ($GrossProfit = $GrossProfit) | If GrossProfit = 0 and Revenues <> 0 and CostOfRevenue <> 0 Then GrossProfit = Revenues - CostOfRevenue End If |
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84 | Income statement | IS-Impute-22 | if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) | If OperatingExpenses = 0 and OperatingIncomeLoss <> 0 Then OperatingExpenses = GrossProfit - OperatingIncomeLoss End If |
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85 | Income statement | IS-Impute-23 | if ($CostOfRevenue = 0 and not($Revenues = 0) and not($GrossProfit = 0)) then ($CostOfRevenue = $Revenues - $GrossProfit) else ($CostOfRevenue = $CostOfRevenue) | If CostOfRevenue = 0 and Revenues <> 0 and GrossProfit <> 0 Then CostOfRevenue = Revenues - GrossProfit End If |
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86 | Income statement | IS-Impute-24 | if ($NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLoss - $NetIncomeLossAttributableToParent) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest) | If NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLoss - NetIncomeLossAttributableToParent End If |
QUESTIONABLE USE OF RULE: If the filing reports equity attributable to noncontrolling interest and net income (loss) and net income (loss) attributable to parent are different; assumes that the difference is caused by net income (loss) attributable to noncontrolling interest. |
87 | Income statement | IS-Impute-55 | if ($OperatingAndNonoperatingRevenues = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingRevenues = $IncomeLossFromContinuingOperationsBeforeTax + $OperatingAndNonoperatingCostsAndExpenses) else ($OperatingAndNonoperatingRevenues = $OperatingAndNonoperatingRevenues) | If OperatingAndNonoperatingRevenues = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingAndNonoperatingCostsAndExpenses <> 0 Then OperatingAndNonoperatingRevenues = IncomeLossFromContinuingOperationsBeforeTax + OperatingAndNonoperatingCostsAndExpenses End If |
Operating and nonoperating revenues and expenses are not separated in totals. |
88 | Income statement | IS-Impute-56 | if ($OperatingAndNonoperatingCostsAndExpenses = 0 and not($OperatingAndNonoperatingRevenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingRevenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingCostsAndExpenses) | 'IS-Impute-52: If OperatingAndNonoperatingCostsAndExpenses = 0 and OperatingAndNonoperatingRevenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then OperatingAndNonoperatingCostsAndExpenses = OperatingAndNonoperatingRevenues - IncomeLossFromContinuingOperationsBeforeTax End If |
Operating and nonoperating revenues and expenses are not separated in totals. |
89 | Income statement | IS-Impute-63 | if ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and not($NonoperatingIncomeLoss =0)) then ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomeLoss) else ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | If NonoperatingIncomeLoss <> 0 Then NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = NonoperatingIncomeLoss End If |
Unique to IS3 |
90 | Income statement | IS-Impute-64 | if ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and not($Revenues =0) and not($OperatingExpenses =0)) then ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $Revenues + $OperatingExpenses) else ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | If NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and Revenues <> 0 and OperatingExpenses <> 0 Then NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = IncomeLossFromContinuingOperationsBeforeTax - Revenues + OperatingExpenses End If |
Unique to IS3 |
91 | Income statement | IS-Impute-73 | if ($OperatingExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $Revenues - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) | If OperatingExpenses = 0 and Revenues <> 0 and OperatingIncomeLoss <> 0 Then OperatingExpenses = Revenues - OperatingIncomeLoss End If |
Unique to SPEC1 |
92 | Income statement | IS-Impute-74 | if ($Revenues = 0 and not($OperatingExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $OperatingIncomeLoss + $OperatingExpenses) else ($Revenues = $Revenues) | If Revenues = 0 and OperatingExpenses <> 0 and OperatingIncomeLoss <> 0 Then Revenues = OperatingIncomeLoss + OperatingExpenses End If |
Unique to SPEC1 |
93 | Income statement | IS-Impute-75 | if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($OperatingExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $OperatingExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss) | If OperatingIncomeLoss = 0 and Revenues <> 0 and OperatingExpenses <> 0 Then OperatingIncomeLoss = Revenues - OperatingExpenses End If |
Unique to SPEC1; added to make consistent with SPEC2 |
94 | Income statement | IS-Impute-77 | if ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = 0) then ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = $PreferredStockDividendsAndOtherAdjustments + $UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic) else ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = $ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic) | If ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = 0 Then ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = PreferredStockDividendsAndOtherAdjustments + UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic End If |
Added interest based |
95 | Income statement | IS-Impute-80 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit - $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit - IncomeLossFromEquityMethodInvestments End If |
Income from equity method investments included in tax provision |
96 | Income statement | IS-Impute-86 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromEquityMethodInvestments = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit + $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit + IncomeLossFromEquityMethodInvestments End If |
Income from equity method investments part of tax provision. |
97 | Income statement | IS-Impute-88 | if ($IncomeLossFromDiscontinuedOperationsNetOfTax = 0) then ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + $IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal) else ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTax) | If IncomeLossFromDiscontinuedOperationsNetOfTax = 0 Then IncomeLossFromDiscontinuedOperationsNetOfTax = IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal End If |
Imputes total income from discontinued operations from the details. |
98 | Income statement | IS-Impute-89 | if ($NetIncomeLossAttributableToNoncontrollingInterest = 0) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNonredeemableNoncontrollingInterest + $NetIncomeLossAttributableToRedeemableNoncontrollingInterest) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest) | If NetIncomeLossAttributableToNoncontrollingInterest = 0 Then NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLossAttributableToNonredeemableNoncontrollingInterest + NetIncomeLossAttributableToRedeemableNoncontrollingInterest End If |
Totals net income attributable to noncontrolling interest from redeemable and nonredeemable sub-portions. |
99 | Income statement | IS-Impute-93 | if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($CostsAndExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $CostsAndExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss) | If OperatingIncomeLoss = 0 and Revenues <> 0 and CostsAndExpenses <> 0 Then OperatingIncomeLoss = Revenues - CostsAndExpenses End If |
Unique to SPEC2 |
100 | Income statement | IS-Impute-94 | if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($CostsAndExpenses = $Revenues - $OperatingIncomeLoss) else ($CostsAndExpenses = $CostsAndExpenses) | If CostsAndExpenses = 0 and Revenues <> 0 and OperatingIncomeLoss <> 0 Then CostsAndExpenses = Revenues - OperatingIncomeLoss End If |
Unique to SPEC2 |
101 | Income statement | IS-Impute-95 | if ($Revenues = 0 and not($CostsAndExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $CostsAndExpenses + $OperatingIncomeLoss) else ($Revenues = $Revenues) | If Revenues = 0 and CostsAndExpenses <> 0 and OperatingIncomeLoss <> 0 Then Revenues = CostsAndExpenses + OperatingIncomeLoss End If |
Unique to SPEC2 |
102 | Income statement | IS-InterestBased-Impute-101 | if (($InterestIncomeExpenseAfterProvisionForLosses = 0) and not($InterestIncomeExpenseOperatingNet = 0) and not($ProvisionForLoanLeaseAndOtherLosses = 0)) then ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseOperatingNet - $ProvisionForLoanLeaseAndOtherLosses) else ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseAfterProvisionForLosses) | If InterestIncomeExpenseAfterProvisionForLosses = 0 and InterestIncomeExpenseOperatingNet <> 0 and ProvisionForLoanLeaseAndOtherLosses <> 0 Then InterestIncomeExpenseAfterProvisionForLosses = InterestIncomeExpenseOperatingNet - ProvisionForLoanLeaseAndOtherLosses End If |
Added interest based |
103 | Income statement | IS-InterestBased-Impute-102 | if (($ProvisionForLoanLeaseAndOtherLosses = 0) and not($InterestIncomeExpenseAfterProvisionForLosses = 0) and not($InterestIncomeExpenseOperatingNet = 0)) then ($ProvisionForLoanLeaseAndOtherLosses = $InterestIncomeExpenseOperatingNet - $InterestIncomeExpenseAfterProvisionForLosses) else ($ProvisionForLoanLeaseAndOtherLosses = $ProvisionForLoanLeaseAndOtherLosses) | If ProvisionForLoanLeaseAndOtherLosses = 0 and InterestIncomeExpenseAfterProvisionForLosses <> 0 and InterestIncomeExpenseOperatingNet <> 0 Then ProvisionForLoanLeaseAndOtherLosses = InterestIncomeExpenseOperatingNet - InterestIncomeExpenseAfterProvisionForLosses End If |
Added interest based |
104 | Income statement | IS-InterestBased-Impute-103 | if (($InterestAndDividendIncomeOperating = 0) and not($InterestExpenseOperating = 0) and not($InterestIncomeExpenseOperatingNet = 0)) then ($InterestAndDividendIncomeOperating = $InterestIncomeExpenseOperatingNet + $InterestExpenseOperating) else ($InterestAndDividendIncomeOperating = $InterestAndDividendIncomeOperating) | If InterestAndDividendIncomeOperating = 0 and InterestExpenseOperating <> 0 and InterestIncomeExpenseOperatingNet <> 0 Then InterestAndDividendIncomeOperating = InterestIncomeExpenseOperatingNet + InterestExpenseOperating End If |
Added interest based |
105 | Income statement | IS-InterestBased-Impute-104 | if (($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 |