3/6/2017 9:57:00 AM
| Line | Rule Code | Rule | Description |
|---|---|---|---|
| 1 | CF-Impute-01 | if ($NetCashFlowFromOperatingActivitiesDiscontinued = 0 and $NetCashFlowFromInvestingActivitiesDiscontinued = 0 and $NetCashFlowFromFinancingActivitiesDiscontinued = 0 and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlowFromOperatingActivitiesDiscontinued = $NetCashFlowDiscontinued) else ($NetCashFlowFromOperatingActivitiesDiscontinued= $NetCashFlowFromOperatingActivitiesDiscontinued) | |
| 2 | CF-Impute-02 | if ($NetCashFlowFromOperatingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivities = 0)) then ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivities - $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivitiesContinuing) | |
| 3 | CF-Impute-03 | if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromInvestingActivities = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivities - $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing) | |
| 4 | CF-Impute-04 | if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromFinancingActivities = 0)) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivities - $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing) | |
| 5 | CF-Impute-05 | if ($NetCashFlowFromOperatingActivities = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities) | |
| 6 | CF-Impute-06 | if ($NetCashFlowFromInvestingActivities = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities) | |
| 7 | CF-Impute-07 | if ($NetCashFlowFromFinancingActivities = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities) | |
| 8 | CF-Impute-08 | if ($NetCashFlowDiscontinued = 0) then ($NetCashFlowDiscontinued = $NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowDiscontinued = $NetCashFlowDiscontinued) | |
| 9 | CF-Impute-09B | if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued) else ($NetCashFlowContinuing = $NetCashFlowContinuing) | No Exchange |
| 10 | CF-Impute-10B | if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow) | No Exchange |
| 11 | CF-Impute-11 | if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing =0) and not($NetCashFlowFromFinancingActivitiesContinuing =0) and not ($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing)) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing) | |
| 12 | CF-Impute-12 | if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and not(($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0))) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing)) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing) | |
| 13 | CF-Impute-13B | if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) | No Exchange |
| 14 | CF-Impute-14B | if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) | No Exchange |
| 15 | CF-Impute-15 | if ($NetCashFlowContinuing = 0) then ($NetCashFlowContinuing = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowContinuing =$NetCashFlowContinuing) | |
| 16 | CF-Impute-16 | if ($NetCashFlowFromOperatingActivities = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and $NetCashFlowFromOperatingActivitiesDiscontinued = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities) | |
| 17 | CF-Impute-17 | if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and $NetCashFlowFromInvestingActivitiesDiscontinued = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities) | |
| 18 | CF-Impute-18 | if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromFinancingActivitiesContinuing = 0) and $NetCashFlowFromFinancingActivitiesDiscontinued = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities) | |
| 19 | CF-Impute-19 | if ($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 = $NetCashFlow) | |
| 20 | CF-Impute-20B | if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) | No Exchange |
| 21 | CF-Impute-21B | if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow) | No Exchange |