Filing on this list if there are not at least 2 formulas which fire to test the cash roll forward of the cash flow statement
| Line | Message | Filer Name | Creation Software | Link to Validation Report | Link to Filing | Link to XBRL Instance |
| 1 | Bad practice: Created unique concepts for beginning and ending balance, rather than use context | FISERV INC | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 2 | Bad practice: Created unique concepts for beginning and ending balance, rather than use context | General Electric Company | Clarity | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 3 | Bad practice: Created unique concepts for beginning and ending balance, rather than use context | General Electric Company | Clarity | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 4 | Bad practice: Created unique concepts for beginning and ending balance, rather than use context | GOLDMAN SACHS GROUP INC | Bowne | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 5 | Bad practice: Created unique concepts for beginning and ending balance, rather than use context | INTERNATIONAL PAPER CO /NEW/ | EDGARFilings | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 6 | Bad practice: Created unique concepts for beginning and ending balance, rather than use context | LOEWS CORP | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 7 | Bad practice: Created unique concepts for beginning and ending balance, rather than use context | METLIFE INC | Bowne | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 8 | Bad practice: Created unique concepts for beginning and ending balance, rather than use context | PROGRESSIVE CORP/OH/ | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 9 | Cash balance not reported on cash flow statement | STRYKER CORP | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 10 | Cash classified as a liability | Questar Corporation | EDGARFilings | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 11 | Change from discontinued operations not in net change | CABLEVISION SYSTEMS CORP /NY | Fujitsu | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 12 | Change from discontinued operations not in net change | RRI ENERGY INC | Rivet | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 13 | Change from discontinued operations not in net change | Walter Energy, Inc. | Fujitsu | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 14 | Change from discontinued operations not in net change | XCEL ENERGY INC | Fujitsu | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 15 | Created custom concept for cash balance | DOMINION RESOURCES INC /VA/ | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 16 | Created custom concept for cash balance | LINCOLN NATIONAL CORP | EDGARFilings | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 17 | Created custom concept for net changes in cash | ALLSTATE CORP | Fujitsu | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 18 | Created custom concept for net changes in cash | AMERICAN INTERNATIONAL GROUP INC | Fujitsu | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 19 | Created custom concept for net changes in cash | CHUBB CORP | Bowne | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 20 | Created custom concept for net changes in cash | Citigroup Inc. | Fujitsu | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 21 | Effect of exchange rate gain computation issue | Biogen Idec Inc. | Bowne | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 22 | Effect of exchange rate gain computation issue | ENTERPRISE PRODUCTS PARTNERS L P | EDGARFilings | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 23 | Effect of exchange rate gain computation issue | GRAFTECH INTERNATIONAL LTD | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 24 | Effect of exchange rate gain computation issue | Invesco Ltd. | Bowne | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 25 | Effect of exchange rate gain computation issue | MOLSON COORS BREWING CO | Fujitsu | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 26 | Effect of exchange rate gain computation issue | NEWS CORP | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 27 | Effect of exchange rate gain computation issue | Public Storage | Rivet | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 28 | Effect of exchange rate gain computation issue | QUANTA SERVICES INC | Bowne | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 29 | Effect of exchange rate gain computation issue | VENTAS INC | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 30 | Has assets held for sale, caused formula not to work | CONAGRA FOODS INC /DE/ | Bowne | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 31 | Has assets held for sale, caused formula not to work | DTE ENERGY CO | Bowne | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 32 | Has assets held for sale, caused formula not to work | PPL CORP | EDGARFilings | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 33 | Has VIE, caused formula not to work | PAPA JOHNS INTERNATIONAL INC | Fujitsu | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 34 | Has VIE, caused formula not to work | THE KROGER CO. | Fujitsu | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 35 | Rounding caused formula not to work | International Business Machines Corporation | Fujitsu | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 36 | Tagging error | ROPER INDUSTRIES INC | EDGARFilings | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 37 | Tagging error | Southwest Airlines Co. | EDGARFilings | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 38 | Unable to determine, needs additional investigation | FedEx Corporation | EDGARFilings | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 39 | Unique presentation | YUM BRANDS INC | EDGARFilings | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 40 | Uses some other concept for cash | CABOT OIL & GAS CORP | Bowne | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 41 | Uses some other concept for cash | CAPITAL ONE FINANCIAL CORP | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 42 | Uses some other concept for cash | FIFTH THIRD BANCORP | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 43 | Uses some other concept for cash | HARTFORD FINANCIAL SERVICES GROUP INC/DE | Bowne | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 44 | Uses some other concept for cash | J P MORGAN CHASE & CO | Bowne | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 45 | Uses some other concept for cash | KEYCORP /NEW/ | Bowne | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 46 | Uses some other concept for cash | NORTHERN TRUST CORP | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 47 | Uses some other concept for cash | PETROHAWK ENERGY CORP | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 48 | Uses some other concept for cash | PNC FINANCIAL SERVICES GROUP INC | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 49 | Uses some other concept for cash | STATE STREET Corp | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 50 | Uses some other concept for cash | TEREX CORP | Fujitsu | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 51 | Uses some other concept for cash | Travelers Companies, Inc. | Fujitsu | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 52 | Uses some other concept for cash | UNITED TECHNOLOGIES CORP /DE/ | Clarity | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 53 | Uses some other concept for cash | Unum Group | EDGAR Online | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 54 | Uses some other concept for cash | WELLS FARGO & CO/MN | Bowne | Link to Formula Trace | Link to filing | Link to XBRL Instance |
| 55 | Zero cash balance, perhaps cash classified as a liability | EQT Corp | Fujitsu | Link to Formula Trace | Link to filing | Link to XBRL Instance |