11/1/2021 11:59:44 AM
| Line | Financial Statement Location | Rule Code | Precondition (XPath 2.0) | Derivation Formula (XPath 2.0) | (Obsolete approach) Rule (XPath 2.0 | Commentary |
|---|---|---|---|---|---|---|
| 1 | Balance sheet | BS-Impute-01 | exists($LiabilitiesAndEquity) and exists($CurrentAssets) and ($Assets eq null) and ($NoncurrentAssets eq null) | $CurrentAssets | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | |
| 2 | Balance sheet | BS-Impute-02 | exists($LiabilitiesAndEquity) and exists($CurrentAssets) and exists($LiabilitiesAndEquity) and ($Assets eq null) and ($NoncurrentAssets eq null) | $CurrentAssets | if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | |
| 3 | Balance sheet | BS-Impute-03 | ($Assets eq null) and ($NoncurrentAssets eq null) and exists($CurrentAssets) and exists($Liabilities) and exists($Equity) and exists($LiabilitiesAndEquity) and ($LiabilitiesAndEquity = $Liabilities + $Equity) | $CurrentAssets | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | |
| 4 | Balance sheet | BS-Impute-04 | ($Assets eq null) and ($NoncurrentAssets eq null) and exists($CurrentAssets) | $Assets - $CurrentAssets | if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) | |
| 5 | Balance sheet | BS-Impute-05 | ($LiabilitiesAndEquity eq null) and exists($Assets) | $Assets | if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) | |
| 6 | Balance sheet | BS-Impute-12 | ($NoncurrentLiabilities eq null) and exists($Liabilities) and exists($CurrentLiabilities) | $Liabilities - $CurrentLiabilities | if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | |
| 7 | Balance sheet | BS-Impute-14 | ($Liabilities eq null) and exists($CurrentLiabilities) and exists($NoncurrentLiabilities) | $CurrentLiabilities + $NoncurrentLiabilities | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities) | |
| 8 | Balance sheet | BS-Impute-56 | ($NoncurrentLiabilities eq null) and exists($CurrentLiabilities) and exists($Liabilities) | $Liabilities - $CurrentLiabilities | if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | |
| 9 | Balance sheet | BS-Impute-606 | ($Assets eq null) and exists($NoncurrentAssets) and exists($CurrentAssets) | $NoncurrentAssets + $CurrentAssets | if ($Assets = 0 and not($NoncurrentAssets = 0) and not($CurrentAssets = 0)) then ($Assets = $NoncurrentAssets + $CurrentAssets) else ($Assets = $Assets) | |
| 10 | Balance sheet | BS-Impute-607 | ($LiabilitiesAndEquity eq null) and exists($Equity) and exists($Liabilities) | $Equity + $Liabilities | if ($LiabilitiesAndEquity = 0 and not($Equity = 0) and not($Liabilities = 0)) then ($LiabilitiesAndEquity = $Equity + $Liabilities) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) | |
| 11 | Cash flow statement | CF-Impute-20B | ($NetCashFlow eq null) and exists($NetCashFlowFromOperatingActivities) and exists($NetCashFlowFromInvestingActivities) and exists($NetCashFlowFromFinancingActivities) | $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities | if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0)) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) | No exchange gains, CF alternative |