'Created by Charles Hoffman, CPA 8/2/2018 4:11:41 PM
'Reporting Style Code: IFRS-BSC-ISXXXXX-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: 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: 601.2-Validation Results (http://www.xbrlsite.com/2018/Protototype/fac/ifrs/ValidationResults2)
'Empty
'Reviewed 2015-11-13


'END OF FILE