|Report frame code||COMID-BSU-CF1-ISM-IEMIX-OILN|
|Description||CI, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement MULTI-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED|
|Commentary||Questionable practice; CI companies generally have classified balance sheet|
|Star rating (1 to 5)||2|
|Impute rules file||ImputeRules.txt|
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