List of Impute Rules for Network: 402-Cash Flow Statement (Some believe this does not follow US GAAP)

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 = $NetCashFlowContinuing)
10 CF-Impute-10B if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow)
11 CF-Impute-11 if ($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 =$NetCashFlowFromInvestingActivities)
14 CF-Impute-14B if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities)
15 CF-Impute-15 if ($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 = $NetCashFlow)
21 CF-Impute-21B if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow)

Valid CSS!


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