Impute Rules, MINI Reporting Styles (2021-04-15) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/rss.xml Impute Rules, MINI Reporting Styles (2021-04-15) en-us Fri, 23 Apr 2021 16:48:30 GMT Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/rss.xml Manual Charles.Hoffman@me.com (Charles Hoffman, CPA) Charles.Hoffman@me.com (Charles Hoffman, CPA) 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 = $OperatingExpenses) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-119-IS-Impute-613-formula.xml if ($OtherOperatingIncomeExpenses = 0 and not($OperatingExpenses = 0) and not($OperatingIncomeLoss = 0) and not($GrossProfit = 0)) then ($OtherOperatingIncomeExpenses = $OperatingIncomeLoss - $GrossProfit + $OperatingExpenses) else ($OtherOperatingIncomeExpenses = $OperatingExpenses) Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-119-IS-Impute-613-formula.xml BS-Impute-01 if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-1-BS-Impute-01-formula.xml if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-1-BS-Impute-01-formula.xml BS-Impute-02 if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-2-BS-Impute-02-formula.xml if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-2-BS-Impute-02-formula.xml BS-Impute-03 if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-3-BS-Impute-03-formula.xml if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-3-BS-Impute-03-formula.xml BS-Impute-04 if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-4-BS-Impute-04-formula.xml if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-4-BS-Impute-04-formula.xml BS-Impute-05 if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-5-BS-Impute-05-formula.xml if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-5-BS-Impute-05-formula.xml BS-Impute-11 if ($Liabilities = 0 and (($CurrentLiabilities =0) or ($NoncurrentLiabilities = 0)) and not($Equity = 0) and not($LiabilitiesAndEquity = 0) ) then ($Liabilities = $LiabilitiesAndEquity - $Equity) else ($Liabilities = $Liabilities) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-11-BS-Impute-11-formula.xml if ($Liabilities = 0 and (($CurrentLiabilities =0) or ($NoncurrentLiabilities = 0)) and not($Equity = 0) and not($LiabilitiesAndEquity = 0) ) then ($Liabilities = $LiabilitiesAndEquity - $Equity) else ($Liabilities = $Liabilities) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-11-BS-Impute-11-formula.xml BS-Impute-114 if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities + $LiabilitiesHeldForSale) else ($Liabilities = $Liabilities) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-117-BS-Impute-114-formula.xml if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities + $LiabilitiesHeldForSale) else ($Liabilities = $Liabilities) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-117-BS-Impute-114-formula.xml BS-Impute-12 if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-12-BS-Impute-12-formula.xml if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-12-BS-Impute-12-formula.xml BS-Impute-13 if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0 and not($Equity = 0) and not($LiabilitiesAndEquity = 0) ) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-13-BS-Impute-13-formula.xml if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0 and not($Equity = 0) and not($LiabilitiesAndEquity = 0) ) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-13-BS-Impute-13-formula.xml BS-Impute-14 if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-14-BS-Impute-14-formula.xml if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-14-BS-Impute-14-formula.xml BS-Impute-16 if ($CurrentLiabilities = 0 and $NoncurrentLiabilities = 0 and not($Liabilities = 0)) then ($CurrentLiabilities = $Liabilities) else ($CurrentLiabilities = $CurrentLiabilities) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-16-BS-Impute-16-formula.xml if ($CurrentLiabilities = 0 and $NoncurrentLiabilities = 0 and not($Liabilities = 0)) then ($CurrentLiabilities = $Liabilities) else ($CurrentLiabilities = $CurrentLiabilities) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-16-BS-Impute-16-formula.xml BS-Impute-18 if ($CurrentAssets = 0 and not($Assets = 0) and not($LiabilitiesAndEquity = 0) and $LiabilitiesAndEquity = $Assets) then ($CurrentAssets = $Assets) else ($CurrentAssets = $CurrentAssets) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-18-BS-Impute-18-formula.xml if ($CurrentAssets = 0 and not($Assets = 0) and not($LiabilitiesAndEquity = 0) and $LiabilitiesAndEquity = $Assets) then ($CurrentAssets = $Assets) else ($CurrentAssets = $CurrentAssets) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-18-BS-Impute-18-formula.xml BS-Impute-56 if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-80-BS-Impute-56-formula.xml if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-80-BS-Impute-56-formula.xml BS-Impute-606 if ($Assets = 0 and not($NoncurrentAssets = 0) and not($CurrentAssets = 0)) then ($Assets = $NoncurrentAssets + $CurrentAssets) else ($Assets = $Assets) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-120-BS-Impute-606-formula.xml if ($Assets = 0 and not($NoncurrentAssets = 0) and not($CurrentAssets = 0)) then ($Assets = $NoncurrentAssets + $CurrentAssets) else ($Assets = $Assets) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-120-BS-Impute-606-formula.xml BS-Impute-607 if ($LiabilitiesAndEquity = 0 and not($Equity = 0) and not($Liabilities = 0)) then ($LiabilitiesAndEquity = $Equity + $Liabilities) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-121-BS-Impute-607-formula.xml if ($LiabilitiesAndEquity = 0 and not($Equity = 0) and not($Liabilities = 0)) then ($LiabilitiesAndEquity = $Equity + $Liabilities) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) Balance sheet Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-121-BS-Impute-607-formula.xml CF-Impute-09B if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued) else ($NetCashFlowContinuing = $NetCashFlowContinuing) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-96-CF-Impute-09B-formula.xml if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued) else ($NetCashFlowContinuing = $NetCashFlowContinuing) Cash flow statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-96-CF-Impute-09B-formula.xml CF-Impute-10B if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-97-CF-Impute-10B-formula.xml if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow) Cash flow statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-97-CF-Impute-10B-formula.xml CF-Impute-13 if ($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 =$NetCashFlowFromInvestingActivities) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-32-CF-Impute-13-formula.xml if ($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 =$NetCashFlowFromInvestingActivities) Cash flow statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-32-CF-Impute-13-formula.xml CF-Impute-13B if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-98-CF-Impute-13B-formula.xml if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) Cash flow statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-98-CF-Impute-13B-formula.xml CF-Impute-14 if ($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 =$NetCashFlowFromFinancingActivities) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-33-CF-Impute-14-formula.xml if ($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 =$NetCashFlowFromFinancingActivities) Cash flow statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-33-CF-Impute-14-formula.xml CF-Impute-14B if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-99-CF-Impute-14B-formula.xml if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) Cash flow statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-99-CF-Impute-14B-formula.xml CF-Impute-16 if ($NetCashFlowFromOperatingActivities = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and $NetCashFlowFromOperatingActivitiesDiscontinued = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-35-CF-Impute-16-formula.xml if ($NetCashFlowFromOperatingActivities = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and $NetCashFlowFromOperatingActivitiesDiscontinued = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities) Cash flow statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-35-CF-Impute-16-formula.xml CF-Impute-20 if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-39-CF-Impute-20-formula.xml if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow) Cash flow statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-39-CF-Impute-20-formula.xml CF-Impute-20B if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-100-CF-Impute-20B-formula.xml if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) Cash flow statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-100-CF-Impute-20B-formula.xml IS-Impute-04 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-44-IS-Impute-04-formula.xml if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-44-IS-Impute-04-formula.xml IS-Impute-06 if ($NetIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromDiscontinuedOperationsNetOfTax = 0)) then ($NetIncomeLoss = $IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($NetIncomeLoss = $NetIncomeLoss) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-46-IS-Impute-06-formula.xml if ($NetIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromDiscontinuedOperationsNetOfTax = 0)) then ($NetIncomeLoss = $IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($NetIncomeLoss = $NetIncomeLoss) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-46-IS-Impute-06-formula.xml IS-Impute-08 if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-48-IS-Impute-08-formula.xml if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-48-IS-Impute-08-formula.xml IS-Impute-092 if ($Revenues = 0 and not($GrossProfit = 0) and not($CostOfRevenue = 0)) then ($Revenues = $GrossProfit + $CostOfRevenue) else ($Revenues = $Revenues) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-112-IS-Impute-092-formula.xml if ($Revenues = 0 and not($GrossProfit = 0) and not($CostOfRevenue = 0)) then ($Revenues = $GrossProfit + $CostOfRevenue) else ($Revenues = $Revenues) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-112-IS-Impute-092-formula.xml IS-Impute-101 if ($IncomeLossFromContinuingOperationsBeforeTax = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $Revenues - $CostsAndExpenses) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-92-IS-Impute-101-formula.xml if ($IncomeLossFromContinuingOperationsBeforeTax = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $Revenues - $CostsAndExpenses) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-92-IS-Impute-101-formula.xml IS-Impute-102 if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($CostsAndExpenses = $Revenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($CostsAndExpenses = $CostsAndExpenses) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-93-IS-Impute-102-formula.xml if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($CostsAndExpenses = $Revenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($CostsAndExpenses = $CostsAndExpenses) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-93-IS-Impute-102-formula.xml IS-Impute-123 if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0) and $OtherOperatingIncomeExpenses = 0) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-118-IS-Impute-123-formula.xml if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0) and $OtherOperatingIncomeExpenses = 0) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-118-IS-Impute-123-formula.xml IS-Impute-15 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss - $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-55-IS-Impute-15-formula.xml if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss - $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-55-IS-Impute-15-formula.xml IS-Impute-16 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-56-IS-Impute-16-formula.xml if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-56-IS-Impute-16-formula.xml IS-Impute-18 if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-58-IS-Impute-18-formula.xml if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-58-IS-Impute-18-formula.xml IS-Impute-20 if ($NonoperatingIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-60-IS-Impute-20-formula.xml if ($NonoperatingIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-60-IS-Impute-20-formula.xml IS-Impute-200 if ($NonoperatingIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-108-IS-Impute-200-formula.xml if ($NonoperatingIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-108-IS-Impute-200-formula.xml IS-Impute-21 if ($GrossProfit = 0 and not($Revenues = 0) and not($CostOfRevenue = 0)) then ($GrossProfit = $Revenues - $CostOfRevenue) else ($GrossProfit = $GrossProfit) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-61-IS-Impute-21-formula.xml if ($GrossProfit = 0 and not($Revenues = 0) and not($CostOfRevenue = 0)) then ($GrossProfit = $Revenues - $CostOfRevenue) else ($GrossProfit = $GrossProfit) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-61-IS-Impute-21-formula.xml IS-Impute-22 if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-62-IS-Impute-22-formula.xml if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-62-IS-Impute-22-formula.xml IS-Impute-23 if ($CostOfRevenue = 0 and not($Revenues = 0) and not($GrossProfit = 0)) then ($CostOfRevenue = $Revenues - $GrossProfit) else ($CostOfRevenue = $CostOfRevenue) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-63-IS-Impute-23-formula.xml if ($CostOfRevenue = 0 and not($Revenues = 0) and not($GrossProfit = 0)) then ($CostOfRevenue = $Revenues - $GrossProfit) else ($CostOfRevenue = $CostOfRevenue) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-63-IS-Impute-23-formula.xml IS-Impute-55 if ($OperatingAndNonoperatingRevenues = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingRevenues = $IncomeLossFromContinuingOperationsBeforeTax + $OperatingAndNonoperatingCostsAndExpenses) else ($OperatingAndNonoperatingRevenues = $OperatingAndNonoperatingRevenues) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-90-IS-Impute-55-formula.xml if ($OperatingAndNonoperatingRevenues = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingRevenues = $IncomeLossFromContinuingOperationsBeforeTax + $OperatingAndNonoperatingCostsAndExpenses) else ($OperatingAndNonoperatingRevenues = $OperatingAndNonoperatingRevenues) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-90-IS-Impute-55-formula.xml IS-Impute-56 if ($OperatingAndNonoperatingCostsAndExpenses = 0 and not($OperatingAndNonoperatingRevenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingRevenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingCostsAndExpenses) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-91-IS-Impute-56-formula.xml if ($OperatingAndNonoperatingCostsAndExpenses = 0 and not($OperatingAndNonoperatingRevenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingRevenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingCostsAndExpenses) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-91-IS-Impute-56-formula.xml IS-Impute-64 if ($NonoperatingIncomeLoss = 0 and not($Revenues =0) and not($OperatingExpenses =0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $Revenues + $OperatingExpenses) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-103-IS-Impute-64-formula.xml if ($NonoperatingIncomeLoss = 0 and not($Revenues =0) and not($OperatingExpenses =0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $Revenues + $OperatingExpenses) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-103-IS-Impute-64-formula.xml IS-Impute-73 if ($OperatingExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $Revenues - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-86-IS-Impute-73-formula.xml if ($OperatingExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $Revenues - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-86-IS-Impute-73-formula.xml IS-Impute-74 if ($Revenues = 0 and not($OperatingExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $OperatingIncomeLoss + $OperatingExpenses) else ($Revenues = $Revenues) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-87-IS-Impute-74-formula.xml if ($Revenues = 0 and not($OperatingExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $OperatingIncomeLoss + $OperatingExpenses) else ($Revenues = $Revenues) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-87-IS-Impute-74-formula.xml IS-Impute-75 if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($OperatingExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $OperatingExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-88-IS-Impute-75-formula.xml if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($OperatingExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $OperatingExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-88-IS-Impute-75-formula.xml IS-Impute-93 if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($CostsAndExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $CostsAndExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-83-IS-Impute-93-formula.xml if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($CostsAndExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $CostsAndExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-83-IS-Impute-93-formula.xml IS-Impute-94 if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($CostsAndExpenses = $Revenues - $OperatingIncomeLoss) else ($CostsAndExpenses = $CostsAndExpenses) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-84-IS-Impute-94-formula.xml if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($CostsAndExpenses = $Revenues - $OperatingIncomeLoss) else ($CostsAndExpenses = $CostsAndExpenses) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-84-IS-Impute-94-formula.xml IS-Impute-95 if ($Revenues = 0 and not($CostsAndExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $CostsAndExpenses + $OperatingIncomeLoss) else ($Revenues = $Revenues) http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-85-IS-Impute-95-formula.xml if ($Revenues = 0 and not($CostsAndExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $CostsAndExpenses + $OperatingIncomeLoss) else ($Revenues = $Revenues) Income statement Fri, 23 Apr 2021 16:48:30 GMT http://accounting.auditchain.finance/reporting-scheme/mini/fac/Rules_Impute/ImputeRule-85-IS-Impute-95-formula.xml