'Created by Charles Hoffman, CPA 6/28/2018 6:35:16 PM 'Reporting Style Code: COMID-BSC-CF2-ISM-IEMIB-OILY-SPEC8 'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 001-General Information (http://www.xbrlsite.com/2014/Protototype/fac/GeneralInformation) 'General information 'Reviewed 2015-11-13 'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 101-Balance Sheet, Classified (http://www.xbrlsite.com/2014/Protototype/fac/BalanceSheetClassified) 'Balance sheet (Classified) 'Reviewed 2015-11-13 'Determine which statements are used IsClassifiedBalanceSheet = CurrentAssets 'BS-Impute-101: If RedeemableNoncontrollingInterest = 0 Then RedeemableNoncontrollingInterest = RedeemableNoncontrollingInterestCommon + RedeemableNoncontrollingInterestPreferred + RedeemableNoncontrollingInterestOther End If 'BS-Impute-102: If TemporaryEquity = 0 Then TemporaryEquity = TemporaryEquityAttributableToParent + RedeemableNoncontrollingInterest End If 'BS-Impute-103: If Assets = 0 and NoncurrentAssets = 0 and Assets <> LiabilitiesAndEquity and CurrentAssets = LiabilitiesAndEquity Then Assets = CurrentAssets End If 'BS-Impute-104: If Assets = 0 and LiabilitiesAndEquity <> 0 and CurrentAssets = LiabilitiesAndEquity Then Assets = CurrentAssets End If 'BS-Impute-105: If Assets = 0 and NoncurrentAssets = 0 and LiabilitiesAndEquity <> 0 and (LiabilitiesAndEquity = Liabilities + Equity) Then Assets = CurrentAssets End If 'BS-Impute-106: If NoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 Then NoncurrentAssets = Assets - CurrentAssets End If 'BS-Impute-107: If LiabilitiesAndEquity = 0 and Assets <> 0 Then LiabilitiesAndEquity = Assets 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 Equity <> 0 Then Liabilities = LiabilitiesAndEquity - (CommitmentsAndContingencies + TemporaryEquity + Equity) 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-119: If CurrentLiabilities = 0 and NoncurrentLiabilities = 0 and Liabilities <> 0 Then CurrentLiabilities = Liabilities End If 'BS-Impute-120: If EquityAttributableToNoncontrollingInterest = 0 and Equity <> 0 and EquityAttributableToParent <> 0 Then EquityAttributableToNoncontrollingInterest = Equity - EquityAttributableToParent End If 'BS-Impute-121: If CurrentAssets = 0 and Assets <> 0 and LiabilitiesAndEquity <> 0 and LiabilitiesAndEquity = Assets Then CurrentAssets = Assets End If 'BS-Impute-122: If TemporaryEquity = 0 and Liabilities <> 0 and Equity <> 0 and LiabilitiesAndEquity <> 0 and Liabilities = (CurrentLiabilities + NoncurrentLiabilities) and Equity = (EquityAttributableToParent + EquityAttributableToNoncontrollingInterest) Then TemporaryEquity = LiabilitiesAndEquity - ((Liabilities + Equity) - CommitmentsAndContingencies) 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 + CommitmentsAndContingencies + TemporaryEquity + Equity) 'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 201.8-Income Statement, Multi Step, With Operating Income, With Other Operating Income (Loss), Special 8 (http://www.xbrlsite.com/2014/Protototype/fac/IncomeStatementSingleStep_Special8) 'Income statement - Multi-Step, With Operating income (loss) which includes Other Operating Income (Expenses) 'Reviewed 2015-12-03 'IS-Impute-00: ADDED 2016-03-10 (Changed basic relations of preferred dividends and distributed and undistributed earnings) If ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = 0 Then ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = PreferredStockDividendsAndOtherAdjustments + UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic End If 'IS-Impute-00: ADDED 2016-02-27 (No income from discontinued operations total provided, but detailed line items likely provided) If IncomeLossFromDiscontinuedOperationsNetOfTax = 0 Then IncomeLossFromDiscontinuedOperationsNetOfTax = IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal End If If NetIncomeLossAttributableToNoncontrollingInterest = 0 Then NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLossAttributableToNonredeemableNoncontrollingInterest + NetIncomeLossAttributableToRedeemableNoncontrollingInterest End If 'IS-Impute-00: ADDED 2016-02-27 (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-XX: If Revenues = 0 and CostOfRevenue <> 0 and GrossProfit <> 0 Then Revenues = CostOfRevenue + GrossProfit End If 'IS-Impute-XX: If CostOfRevenue = 0 and Revenues <> 0 and GrossProfit <> 0 Then CostOfRevenue = Revenues - GrossProfit End If 'IS-Impute-XX: If GrossProfit = 0 and Revenues <> 0 and CostOfRevenue <> 0 Then GrossProfit = Revenues - CostOfRevenue End If ' 'IS-Impute-XX: ' If OperatingExpenses = 0 and GrossProfit <> 0 and OperatingIncomeLoss <> 0 Then ' OperatingExpenses = GrossProfit - OperatingIncomeLoss ' End If 'IS-Impute-XX: If OtherOperatingIncomeExpenses = 0 and GrossProfit <> 0 and OperatingExpenses <> 0 and OperatingIncomeLoss <> 0 Then OtherOperatingIncomeExpenses = OperatingIncomeLoss - (GrossProfit - OperatingExpenses) End If 'IS-Impute-XX: If IncomeTaxExpenseBenefit = 0 and (IncomeTaxExpenseBenefitCurrent <> 0 or IncomeTaxExpenseBenefitDeferred <> 0) Then IncomeTaxExpenseBenefit = IncomeTaxExpenseBenefitCurrent + IncomeTaxExpenseBenefitDeferred End If 'IS-Impute-XX: If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAvailableToCommonStockholdersBasic <> 0 and PreferredStockDividendsAndOtherAdjustments = 0 Then NetIncomeLossAttributableToParent = NetIncomeLossAvailableToCommonStockholdersBasic 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 IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit 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 NetIncomeLoss = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax + ExtraordinaryItemsOfIncomeExpenseNetOfTax End If 'IS-Impute-XX: If NetIncomeLoss = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLoss = NetIncomeLossAttributableToParent 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 NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments <> 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent - PreferredStockDividendsAndOtherAdjustments End If 'IS-Impute-XX: If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 Then NetIncomeLossAttributableToParent = NetIncomeLoss End If 'IS-Impute-XX: If PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 and NetIncomeLossAvailableToCommonStockholdersBasic <> 0 Then PreferredStockDividendsAndOtherAdjustments = NetIncomeLossAttributableToParent - NetIncomeLossAvailableToCommonStockholdersBasic 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 - ExtraordinaryItemsOfIncomeExpenseNetOfTax End If 'IS-Impute-XX: If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit End If 'IS-Impute-XX: If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossBeforeEquityMethodInvestments <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossBeforeEquityMethodInvestments + IncomeLossFromEquityMethodInvestments End If 'IS-Impute-XX: If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit End If 'IS-Impute-XX: If IncomeLossBeforeEquityMethodInvestments = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and IncomeLossFromEquityMethodInvestments <> 0 Then IncomeLossBeforeEquityMethodInvestments = IncomeLossFromContinuingOperationsBeforeTax - IncomeLossFromEquityMethodInvestments End If 'IS-Impute-XX: If NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss End If ' 'IS-Impute-XX: ' If IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingIncomeLoss <> 0 Then ' NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss ' End If 'IS-Impute-XX: If NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 and NetIncomeLossAttributableToParent <> 0 and EquityAttributableToNoncontrollingInterest <> 0 Then NetIncomeLossAttributableToNoncontrollingInterest = NetIncomeLoss - NetIncomeLossAttributableToParent End If 'Determine if income statement is multi-step or single-step IsMultiStepIncomeStatement = GrossProfit 'VERIFICATION RULES: Income statement IS1 = GrossProfit - (Revenues - CostOfRevenue) IS2 = OperatingIncomeLoss - (GrossProfit - OperatingExpenses + OtherOperatingIncomeExpenses) IS3 = 0 IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingIncomeLoss + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) IS5 = IncomeLossFromContinuingOperationsAfterTax - (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit) IS6 = NetIncomeLoss - (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax + ExtraordinaryItemsOfIncomeExpenseNetOfTax) IS7 = NetIncomeLoss - (NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest) IS8 = NetIncomeLossAvailableToCommonStockholdersBasic - (NetIncomeLossAttributableToParent - PreferredStockDividendsAndOtherAdjustments) 'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 211-Net Income (Loss) Breakdown (http://www.xbrlsite.com/2014/Protototype/fac/NetIncomeLossBreakdown) 'Empty 'Reviewed 2015-11-13 'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 212-Net Income (Loss) Available to Common Breakdown (http://www.xbrlsite.com/2014/Protototype/fac/NetIncomeLossAvailableToCommonBreakdown) 'Empty 'Reviewed 2015-11-13 'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 301-Statement of Comprehensive Income (http://www.xbrlsite.com/2014/Protototype/fac/StatementOfComprehensiveIncome) 'Statement of comprehensive income 'Reviewed 2015-11-13 'IS-Impute-201: If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss End If 'IS-Impute-202: If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLoss <> 0 Then ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToNoncontrollingInterest End If 'IS-Impute-203: If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest End If 'IS-Impute-204: If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent End If 'IS-Impute-205: If ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent End If 'IS-Impute-206: If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and OtherComprehensiveIncomeLoss = 0 Then ComprehensiveIncomeLoss = NetIncomeLoss End If 'IS-Impute-207: If OtherComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLoss <> 0 Then OtherComprehensiveIncomeLoss = ComprehensiveIncomeLoss - NetIncomeLoss End If 'IS-Impute-208: If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss End If 'IS-Impute-209: 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/2014/Protototype/fac/ComprehensiveIncomeBreakdown) 'Empty 'Reviewed 2015-11-13 'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 402-Cash Flow Statement (Some believe this does not follow US GAAP) (http://www.xbrlsite.com/2014/Protototype/fac/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: 411.2-Net Cash Flow Breakdown, Excludes exchange gains (http://www.xbrlsite.com/2014/Protototype/fac/NetCashFlowBreakdown2) 'Empty 'Reviewed 2015-11-13 'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 420.1-Continuing and Discontinued Net Cash Flow Breakdown (http://www.xbrlsite.com/2014/Protototype/fac/ContinuingDiscontuedBreakdown) 'Empty 'Reviewed 2015-11-13 'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 501-Key Ratios (http://www.xbrlsite.com/2014/Protototype/fac/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 (No IS11) (http://www.xbrlsite.com/2014/Protototype/fac/ValidationResults2) 'Empty 'Reviewed 2015-11-13 'END OF FILE