'Created by Charles Hoffman, CPA 8/2/2018 4:11:40 PM
'Reporting Style Code: IFRS-BS5-ISXXXXX-SCI1-CF2
  
'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 001-General Information (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/GeneralInformation)
'General information
'Reviewed 2015-11-13



'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 104-Balance Sheet, Classified, Net Assets (Liabilities) Approach (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/BalanceSheet5)
'Balance sheet (Classified); Using Net Assets (Liabilities) approach
'Reviewed 2018-06-20

    'Determine which statements are used
    IsClassifiedBalanceSheet = CurrentAssets


    'BS-Impute-10X: (added)
    If CurrentAssets = 0 and CurrentAssetsExcludingHeldForSale <> 0 and AssetsHeldForSale <> 0 Then
        CurrentAssets = CurrentAssetsExcludingHeldForSale + AssetsHeldForSale
    End If
	
    'BS-Impute-10X: (added)
    If CurrentLiabilities = 0 and CurrentLiabilitiesExcludingHeldForSale <> 0 and (LiabilitiesHeldForSale <> 0 or LiabilitiesHeldForSale = 0) Then
        CurrentLiabilities = CurrentLiabilitiesExcludingHeldForSale + LiabilitiesHeldForSale
    End If

    
    'BS-Impute-106:
    If NoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 Then
        NoncurrentAssets = Assets - CurrentAssets
    End If
 

    'BS-Impute-106A: (added)
    If Assets = 0 and NoncurrentAssets <> 0 and CurrentAssets <> 0 Then
        Assets = NoncurrentAssets + CurrentAssets
    End If

    
    
    'BS-Impute-108: 
    If Equity = 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent <> 0 Then
        Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest
    End If
    
    'BS-Impute-109:
    If Equity = 0 and EquityAttributableToNoncontrollingInterest = 0 and EquityAttributableToParent <> 0 Then
        Equity = EquityAttributableToParent
    End If
    
    'BS-Impute-110:
    If Equity = 0 Then
        Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest
    End If
    
    'BS-Impute-111: 
    If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 Then
        EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest
    End If
    
    'BS-Impute-112: 
    If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest = 0 Then
        EquityAttributableToParent = Equity
    End If

    'BS-Impute-113:
    If NoncurrentLiabilities = 0 and CurrentLiabilities <> 0 and Liabilities <> 0 Then
        NoncurrentLiabilities = Liabilities - CurrentLiabilities
    End If

    'BS-Impute-114: 
    If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities <> 0 Then
        Liabilities = CurrentLiabilities + NoncurrentLiabilities
    End If

    'BS-Impute-115: 
    If Liabilities = 0 and Assets <> 0 and NetAssetsLiabilities <> 0 Then
        Liabilities = Assets - NetAssetsLiabilities
    End If

    'BS-Impute-116: (Run a SECOND TIME in case total liabilities was not yet known) 
    If NoncurrentLiabilities = 0 and CurrentLiabilities <> 0 and Liabilities <> 0 Then
        NoncurrentLiabilities = Liabilities - CurrentLiabilities
    End If

    'BS-Impute-117:
    If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities = 0 Then
        Liabilities = CurrentLiabilities
    End If
    
    'BS-Impute-118: 
    If EquityAttributableToParent <> 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent = Equity Then
        EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest
    End If



    'BS-Impute-120:
    If EquityAttributableToNoncontrollingInterest = 0 and Equity <> 0 and EquityAttributableToParent <> 0 Then
        EquityAttributableToNoncontrollingInterest = Equity - EquityAttributableToParent
    End If


     'BS-Impute-200:
    If LiabilitiesAndEquity = 0 and Equity <> 0 and Liabilities <> 0 Then
        LiabilitiesAndEquity = Equity + Liabilities
    End If
   


    
    '******************************************************
    'VERIFICATION RULES: Balance Sheet relations

    BS1 = Equity - (EquityAttributableToParent + EquityAttributableToNoncontrollingInterest)
    BS2 = NetAssetsLiabilities - Equity
    BS3 = Assets - (CurrentAssets + NoncurrentAssets)
    BS4 = Liabilities - (CurrentLiabilities + NoncurrentLiabilities)
    BS5 = LiabilitiesAndEquity - (Liabilities + Equity)



'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 401-Cash Flow Statement (exchange gains in roll forward) (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/CashFlowStatement2)
'Cash flow statement - Does not include exchange gains in net cash flow
'Reviewed 2015-11-13
'Refactored version

    'CF-Impute-02: Added 2015-11-12 If total discontinued is reported but detail is not, assume total is operating
    If NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and NetCashFlowDiscontinued <> 0 Then
        NetCashFlowFromOperatingActivitiesDiscontinued = NetCashFlowDiscontinued
    End If


    'CF-Impute-03:
    If NetCashFlowFromOperatingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivities <> 0 Then
        NetCashFlowFromOperatingActivitiesContinuing = NetCashFlowFromOperatingActivities - NetCashFlowFromOperatingActivitiesDiscontinued
    End If

    'CF-Impute-04:
    If  NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromInvestingActivities <> 0 Then
        NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowFromInvestingActivities - NetCashFlowFromInvestingActivitiesDiscontinued
    End If

    'CF-Impute-05:
    If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromFinancingActivities <> 0 Then
        NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowFromFinancingActivities - NetCashFlowFromFinancingActivitiesDiscontinued
    End If


    'CF-Impute-13:
    If NetCashFlowFromOperatingActivities = 0 Then
        NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued
    End If

    'CF-Impute-14:
    If NetCashFlowFromInvestingActivities = 0 Then
        NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued
    End If

    'CF-Impute-15:
    If NetCashFlowFromFinancingActivities = 0 Then
        NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued
    End If



    'CF-Impute-02:
    If NetCashFlowDiscontinued = 0 Then
        NetCashFlowDiscontinued = NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued
    End If


    'CF-Impute-NEW during refactoring:
    If NetCashFlowContinuing = 0 and NetCashFlow <> 0 Then
        NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued
    End If
    

    'CF-Impute-NEW2 during refactoring:
    If NetCashFlow = 0 and NetCashFlowContinuing <> 0 Then
        NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued
    End If
    


    'CF-Impute-00.2: Added 2015-11-05
    If NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromFinancingActivitiesContinuing <> 0 and (NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) <> 0) Then
        NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing)
    End If

    'CF-Impute-00.3: Added 2015-11-05
    If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and (NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) <> 0) Then
        NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing)
    End If


    'CF-Impute-00.2: Added 2015-11-05
    If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then
        NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities)
    End If

    'CF-Impute-00.3: Added 2015-11-05
    If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then
        NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities)
    End If




    'CF-Impute-09:
    If NetCashFlowContinuing = 0 Then
        NetCashFlowContinuing = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing
    End If
    
    


    
    'CF-Impute-06:
    If NetCashFlowFromOperatingActivities = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 Then
        NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing
    End If

    'CF-Impute-07:
    If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 Then
        NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing
    End If

    'CF-Impute-08:
    If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromFinancingActivitiesContinuing <> 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 Then
        NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing
    End If



    'CF-Impute-00.1: Added 2015-11-05
    If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued = 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 Then
        NetCashFlow = NetCashFlowContinuing
    End If



    'CF-Impute-16:
    If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then
        NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities
    End If


    'CF-Impute-01: 
    If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued <> 0 Then
        NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued
    End If







'VERIFICATION RULES: Cash flow statement

    CF1 = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities)
    
    'CF2 = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing)
    CF2 = NetCashFlow - (NetCashFlowContinuing + NetCashFlowDiscontinued)

    CF3 = NetCashFlowDiscontinued - (NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued)
    CF4 = NetCashFlowFromOperatingActivities - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued)
    CF5 = NetCashFlowFromInvestingActivities - (NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued)
    CF6 = NetCashFlowFromFinancingActivities - (NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued)
    
    


'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 411.1-Net Cash Flow Breakdown2 (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/NetCashFlowBreakdown2)
'Empty
'Reviewed 2015-11-13


'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 420.1-Continuing and Discontinued Net Cash Flow Breakdown (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/ContinuingDiscontuedBreakdown)
'Empty
'Reviewed 2015-11-13


'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 601.2-Validation Results (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/ValidationResults2)
'Empty
'Reviewed 2015-11-13


'END OF FILE