'Created by Charles Hoffman, CPA 8/2/2018 4:11:41 PM
'Reporting Style Code: IFRS-BSC-ISFUNC8-SCI1-CF1
  
'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 001-General Information (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/GeneralInformation)
'General information
'Reviewed 2015-11-13



'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 101-Balance Sheet, Classified (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/BalanceSheetClassified)
'Balance sheet (Classified);
'Reviewed 2018-06-23

    'Determine which statements are used
    IsClassifiedBalanceSheet = CurrentAssets


    'BS-Impute-31: (Creates the total for CurrentAssets if it was not explicitly reported
    If CurrentAssets = 0 and CurrentAssetsExcludingHeldForSale <> 0 and AssetsHeldForSale <> 0 Then
        CurrentAssets = CurrentAssetsExcludingHeldForSale + AssetsHeldForSale
    End If
	
    'BS-Impute-32: Creates the total for CurrentLiabilities if it was not explicitly reported
    If CurrentLiabilities = 0 and CurrentLiabilitiesExcludingHeldForSale <> 0 and (LiabilitiesHeldForSale <> 0 or LiabilitiesHeldForSale = 0) Then
        CurrentLiabilities = CurrentLiabilitiesExcludingHeldForSale + LiabilitiesHeldForSale
    End If

    'BS-Impute-04:
    If NoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 Then
        NoncurrentAssets = Assets - CurrentAssets
    End If
    
    'BS-Impute-06: 
    If Equity = 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent <> 0 Then
        Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest
    End If
    
    'BS-Impute-07:
    If Equity = 0 and EquityAttributableToNoncontrollingInterest = 0 and EquityAttributableToParent <> 0 Then
        Equity = EquityAttributableToParent
    End If
    
    'BS-Impute-08:
    If Equity = 0 Then
        Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest
    End If
    
    'BS-Impute-09: 
    If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 Then
        EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest
    End If
    
    'BS-Impute-10: 
    If EquityAttributableToParent = 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest = 0 Then
        EquityAttributableToParent = Equity
    End If

    'BS-Impute-12:
    If NoncurrentLiabilities = 0 and CurrentLiabilities <> 0 and Liabilities <> 0 Then
        NoncurrentLiabilities = Liabilities - CurrentLiabilities
    End If

    'BS-Impute-14: 
    If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities <> 0 Then
        Liabilities = CurrentLiabilities + NoncurrentLiabilities
    End If

    'BS-Impute-11: 
    If Liabilities = 0 and Equity <> 0 Then
        Liabilities = LiabilitiesAndEquity - Equity
    End If

    'BS-Impute-56: (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-13:
    If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities = 0 Then
        Liabilities = CurrentLiabilities
    End If
    
    'BS-Impute-15: 
    If EquityAttributableToParent <> 0 and Equity <> 0 and EquityAttributableToNoncontrollingInterest <> 0 and EquityAttributableToParent = Equity Then
        EquityAttributableToParent = Equity - EquityAttributableToNoncontrollingInterest
    End If

    'BS-Impute-17:
    If EquityAttributableToNoncontrollingInterest = 0 and Equity <> 0 and EquityAttributableToParent <> 0 Then
        EquityAttributableToNoncontrollingInterest = Equity - EquityAttributableToParent
    End If
    
    'These following rules were added to match PURE and EXCEL
    'BS-Impute-01
    If Assets = 0 and NoncurrentAssets = 0 and Assets <> LiabilitiesAndEquity and CurrentAssets = LiabilitiesAndEquity Then
        Assets = CurrentAssets
    End If

    'BS-Impute-02
    If Assets = 0 and LiabilitiesAndEquity <> 0 and CurrentAssets = LiabilitiesAndEquity Then
        Assets = CurrentAssets
    End If

    'BS-Impute-03
    If Assets = 0 and NoncurrentAssets = 0 and LiabilitiesAndEquity <> 0 and (LiabilitiesAndEquity = Liabilities + Equity) Then
        Assets = CurrentAssets
    End If
    
    'BS-Impute-05
    If LiabilitiesAndEquity = 0 and Assets <> 0 Then
        LiabilitiesAndEquity = Assets
    End If

    'BS-Impute-16
    If CurrentLiabilities = 0 and NoncurrentLiabilities = 0 and Liabilities <> 0 Then
        CurrentLiabilities = Liabilities
    End If

    'BS-Impute-18
    If CurrentAssets = 0 and Assets <> 0 and LiabilitiesAndEquity <> 0 and LiabilitiesAndEquity = Assets Then
        CurrentAssets = Assets
    End If
    
        
    '******************************************************
    'VERIFICATION RULES: Balance Sheet relations

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



'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 201.8-Income Statement, Gross Profit, No Operating Income (Loss), (ISFUNC8) (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/IncomeStatement_ISFUNC8)
'Income statement - Multi-Step, Gross Profit (Revenues - Cost of Revenues), Combined Indirect operating expenses and nonoperating income/expenses
'Reviewed 2018-08-01



    'IS-Impute-00: (No income from discontinued operations total provided, but detailed line items likely provided)
    If IncomeLossFromDiscontinuedOperationsNetOfTax = 0 Then
        IncomeLossFromDiscontinuedOperationsNetOfTax = IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal
    End If


    'IS-Impute-01: 
    If Revenues = 0 and GrossProfit <> 0 and CostOfRevenue <> 0 Then
        Revenues = GrossProfit + CostOfRevenue
    End If

    'IS-Impute-02: 
    If CostOfRevenue = 0 and GrossProfit <> 0 and Revenues <> 0 Then
        CostOfRevenue = Revenues - GrossProfit
    End If

    'IS-Impute-03: 
    If GrossProfit = 0 and Revenues <> 0 and CostOfRevenue <> 0 Then
        GrossProfit = Revenues - CostOfRevenue
    End If


    'IS-Impute-XX:
    If IncomeTaxExpenseBenefit = 0 and (IncomeTaxExpenseBenefitCurrent <> 0 or IncomeTaxExpenseBenefitDeferred <> 0) Then
        IncomeTaxExpenseBenefit = IncomeTaxExpenseBenefitCurrent + IncomeTaxExpenseBenefitDeferred
    End If


            
    'IS-Impute-XX:
    If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then
        IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit
    End If
            


    'IS-Impute-05:
    If IndirectOperatingNonoperatingCostsExpenses = 0 and GrossProfit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    	  IndirectOperatingNonoperatingCostsExpenses = GrossProfit - IncomeLossFromContinuingOperationsBeforeTax
    End If




    'IS-Impute-XX:
    If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
        IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit
    End If

    'IS-Impute-XX:
    If NetIncomeLoss = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then
        NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax
    End If


    'IS-Impute-XX: (ADDED 2016-03-08)
    If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 Then
        NetIncomeLossAttributableToParent = NetIncomeLoss
    End If



    'IS-Impute-XX:
    If NetIncomeLoss = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLossAttributableToParent <> 0 Then
        NetIncomeLoss = NetIncomeLossAttributableToParent
    End If


    'IS-Impute-XX:
    If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax = 0 and ExtraordinaryItemsOfIncomeExpenseNetOfTax = 0 Then
        IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss
    End If

    'IS-Impute-XX:
    If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeTaxExpenseBenefit = 0 Then
        IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax
    End If



    'IS-Impute-XX:
    If NetIncomeLoss = 0 and NetIncomeLossAttributableToParent <> 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 Then
        NetIncomeLoss = NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest
    End If

    'IS-Impute-XX:
    If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 and NetIncomeLoss <> 0 Then
        NetIncomeLossAttributableToParent = NetIncomeLoss - NetIncomeLossAttributableToNoncontrollingInterest
    End If


    'IS-Impute-XX:
    If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 Then
        NetIncomeLossAttributableToParent = NetIncomeLoss
    End If
            

    'IS-Impute-XX:
    If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 Then
        NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent
    End If
   
    'IS-Impute-XX:
    If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 Then
        IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss - IncomeLossFromDiscontinuedOperationsNetOfTax
    End If


    'IS-Impute-XX:
    If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
        IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit
    End If
            
    'IS-Impute-05: (duplicate)
    If IndirectOperatingNonoperatingCostsExpenses = 0 and GrossProfit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    	  IndirectOperatingNonoperatingCostsExpenses = GrossProfit - IncomeLossFromContinuingOperationsBeforeTax
    End If




'VERIFICATION RULES: Income statement

        
    IS1 = GrossProfit - (Revenues - CostOfRevenue)
    IS2 = 0
    IS3 = 0
    IS4 = IncomeLossFromContinuingOperationsBeforeTax - (GrossProfit - IndirectOperatingNonoperatingCostsExpenses)
    IS5 = IncomeLossFromContinuingOperationsAfterTax - (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit)
    IS6 = NetIncomeLoss - (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax + ExtraordinaryItemsOfIncomeExpenseNetOfTax)
    IS7 = NetIncomeLoss - (NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest)
    IS8 = 0





'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 211-Net Income (Loss) Breakdown (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/NetIncomeLossBreakdown)
'Empty
'Reviewed 2015-11-13


'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 301-Statement of Comprehensive Income (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/StatementOfComprehensiveIncome)
'Statement of comprehensive income
'Reviewed 2018-07-11


    'IS-Impute-01: 
    If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then
        ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss
    End If

    'IS-Impute-02: 
    If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLoss <> 0 Then
        ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToNoncontrollingInterest
    End If


    'IS-Impute-03: 
    If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then
        ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest
    End If

    'IS-Impute-04: 
    If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then
        ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent
    End If

    'IS-Impute-05: 
    If ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then
        ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent
    End If

    'IS-Impute-06: 
    If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and OtherComprehensiveIncomeLoss = 0 Then
        ComprehensiveIncomeLoss = NetIncomeLoss
    End If
            
    'IS-Impute-07: 
    If OtherComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLoss <> 0 Then
        OtherComprehensiveIncomeLoss = ComprehensiveIncomeLoss - NetIncomeLoss
    End If

    'IS-Impute-08: 
    If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then
        ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss
    End If

    'IS-Impute-09:
    If ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLossAttributableToParent <> 0 and ComprehensiveIncomeLoss <> 0 Then
        ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent
    End If

'VERIFICATION RULES: Statement of comprehensive income

    IS9 = ComprehensiveIncomeLoss - (ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest)
    IS10 = ComprehensiveIncomeLoss - (NetIncomeLoss + OtherComprehensiveIncomeLoss)
    



'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 311-Comprehensive Income (Loss) Breakdown (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/ComprehensiveIncomeBreakdown)
'Empty
'Reviewed 2015-11-13


'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 401-Cash Flow Statement (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/CashFlowStatement)
'Cash flow statement (exchange gains included in net cash flow)
'Reviewed 2018-07-11

'Refactored version

    'CF-Impute-01: 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-02:
    If NetCashFlowFromOperatingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivities <> 0 Then
        NetCashFlowFromOperatingActivitiesContinuing = NetCashFlowFromOperatingActivities - NetCashFlowFromOperatingActivitiesDiscontinued
    End If

    'CF-Impute-03:
    If  NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromInvestingActivities <> 0 Then
        NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowFromInvestingActivities - NetCashFlowFromInvestingActivitiesDiscontinued
    End If

    'CF-Impute-104:
    If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromFinancingActivities <> 0 Then
        NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowFromFinancingActivities - NetCashFlowFromFinancingActivitiesDiscontinued
    End If


    'CF-Impute-05:
    If NetCashFlowFromOperatingActivities = 0 Then
        NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued
    End If

    'CF-Impute-06:
    If NetCashFlowFromInvestingActivities = 0 Then
        NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued
    End If

    'CF-Impute-07:
    If NetCashFlowFromFinancingActivities = 0 Then
        NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued
    End If



    'CF-Impute-08:
    If NetCashFlowDiscontinued = 0 Then
        NetCashFlowDiscontinued = NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued
    End If


    'CF-Impute-09:
    If NetCashFlowContinuing = 0 and NetCashFlow <> 0 Then
        NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued - ExchangeGainsLosses
    End If
    

    'CF-Impute-10:
    If NetCashFlow = 0 and NetCashFlowContinuing <> 0 Then
        NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued  + ExchangeGainsLosses
    End If
    


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

    'CF-Impute-12:
    If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and (NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) <> 0) Then
        NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing)
    End If

    'CF-Impute-13:
    If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then
        NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses)
    End If

    'CF-Impute-14:
    If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then
        NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + ExchangeGainsLosses)
    End If

    'CF-Impute-15:
    If NetCashFlowContinuing = 0 Then
        NetCashFlowContinuing = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing
    End If

    'CF-Impute-16:
    If NetCashFlowFromOperatingActivities = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 Then
        NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing
    End If

    'CF-Impute-17:
    If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 Then
        NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing
    End If

    'CF-Impute-18:
    If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromFinancingActivitiesContinuing <> 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 Then
        NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing
    End If

   'CF-Impute-19:
    If NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivities <> 0 Then
        NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowFromInvestingActivities
    End If

   'CF-Impute-20:
    If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivities <> 0 Then
        NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowFromFinancingActivities
    End If

    'CF-Impute-21:
    If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued = 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and ExchangeGainsLosses = 0 Then
        NetCashFlow = NetCashFlowContinuing
    End If

    'CF-Impute-22:
    If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then
        NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses
    End If

    'CF-Impute-23: 
    If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued <> 0 Then
        NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses
    End If







'VERIFICATION RULES: Cash flow statement

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

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


'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 411.1-Net Cash Flow Breakdown (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/NetCashFlowBreakdown)
'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: 501-Key Ratios (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/KeyRatios)
'Key ratios
'Reviewed 2015-11-13


    If (Assets <> 0) and (Equity <> 0) and (Revenues <> 0) Then
        SustainableGrowthRate = ((NetIncomeLoss / Revenues) * (1+((Assets - Equity) / Equity))) / ((1 / (Revenues / Assets))-(((NetIncomeLoss / Revenues) * (1+(((Assets - Equity) / Equity))))))
    End If

    If Assets <> 0 Then
        ReturnOnAssets = NetIncomeLoss / Assets
    End If

    If Equity <> 0 Then
        ReturnOnEquity = NetIncomeLoss / Equity
    End If

    If Revenues <> 0 Then
        ReturnOnSales = NetIncomeLoss / Revenues
    End If



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


'END OF FILE