'Created by Charles Hoffman, CPA 3/26/2017 7:13:47 AM 'Report frame code: COMID-BSU-CF1-ISM-IEMIX-OILN 'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 001-General Information (http://www.xbrlsite.com/2014/Protototype/fac/GeneralInformation) 'General information 'Reviewed 2015-11-13 'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 102-Balance Sheet, Unclassified (http://www.xbrlsite.com/2014/Protototype/fac/BalanceSheetUnclassified) 'Balance sheet (Unclassified) 'Reviewed 2015-11-13 'Determine which statements are used IsClassifiedBalanceSheet = CurrentAssets 'BS-Impute-91: (Added, 2016-03-06) If RedeemableNoncontrollingInterest = 0 Then RedeemableNoncontrollingInterest = RedeemableNoncontrollingInterestCommon + RedeemableNoncontrollingInterestPreferred + RedeemableNoncontrollingInterestOther End If 'BS-Impute-92: (Added, 2016-03-06) If TemporaryEquity = 0 Then TemporaryEquity = TemporaryEquityAttributableToParent + RedeemableNoncontrollingInterest End If 'BS-Impute-05: If LiabilitiesAndEquity = 0 and Assets <> 0 Then LiabilitiesAndEquity = Assets 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-11: If Liabilities = 0 and (Equity <> 0) Then Liabilities = LiabilitiesAndEquity - (CommitmentsAndContingencies + TemporaryEquity + Equity) 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: ADDED 2015-05-29, also removed mappings to detailed NCI concepts If EquityAttributableToNoncontrollingInterest = 0 and Equity <> 0 and EquityAttributableToParent <> 0 Then EquityAttributableToNoncontrollingInterest = Equity - EquityAttributableToParent End If 'VERIFICATION RULES: Balance Sheet relations BS1 = Equity - (EquityAttributableToParent + EquityAttributableToNoncontrollingInterest) BS2 = Assets - LiabilitiesAndEquity 'Tests BS3 and BS4 are not applicable if the balance sheet is not classified BS3 = 0 BS4 = 0 'BS3 = Assets - (CurrentAssets + NoncurrentAssets) 'BS4 = Liabilities - (CurrentLiabilities + NoncurrentLiabilities BS5 = LiabilitiesAndEquity - (Liabilities + CommitmentsAndContingencies + TemporaryEquity + Equity) 'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 208.1-Income Statement, Multi Step (Gross Profit Reported, No Operating Income Reported) (http://www.xbrlsite.com/2014/Protototype/fac/IncomeStatementMultiStepWithoutOperatingIncome) 'Income statement - Multi-Step (gross profit reported), Operating income (loss) not reported 'Reviewed 2015-11-13 '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: (Fix taxes, 2015-07-06) If IncomeTaxExpenseBenefit = 0 and (IncomeTaxExpenseBenefitCurrent <> 0 or IncomeTaxExpenseBenefitDeferred <> 0) Then IncomeTaxExpenseBenefit = IncomeTaxExpenseBenefitCurrent + IncomeTaxExpenseBenefitDeferred End If 'NEW-01: Start from bottom, work up for net income steps If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAvailableToCommonStockholdersBasic <> 0 and PreferredStockDividendsAndOtherAdjustments = 0 Then NetIncomeLossAttributableToParent = NetIncomeLossAvailableToCommonStockholdersBasic End If 'NEW-02: If NetIncomeLoss = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLoss = NetIncomeLossAttributableToParent End If 'NEW-03: If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent End If 'NEW-04: If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax = 0 and ExtraordinaryItemsOfIncomeExpenseNetOfTax = 0 Then IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss End If 'NEW-05: If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeTaxExpenseBenefit = 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax End If 'NEW-06: If IncomeLossBeforeEquityMethodInvestments = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and IncomeLossFromEquityMethodInvestments = 0 Then IncomeLossBeforeEquityMethodInvestments = IncomeLossFromContinuingOperationsBeforeTax End If 'IS-Impute-01: If NetIncomeLoss = 0 and NetIncomeLossAttributableToParent <> 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 Then NetIncomeLoss = NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest End If 'IS-Impute-02: If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest <> 0 and NetIncomeLoss <> 0 Then NetIncomeLossAttributableToParent = NetIncomeLoss - NetIncomeLossAttributableToNoncontrollingInterest End If 'IS-Impute-03: If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments <> 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent - PreferredStockDividendsAndOtherAdjustments End If 'IS-Impute-04: If NetIncomeLossAttributableToParent = 0 and NetIncomeLossAttributableToNoncontrollingInterest = 0 and NetIncomeLoss <> 0 Then NetIncomeLossAttributableToParent = NetIncomeLoss End If 'IS-Impute-05: If PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 and NetIncomeLossAvailableToCommonStockholdersBasic <> 0 Then PreferredStockDividendsAndOtherAdjustments = NetIncomeLossAttributableToParent - NetIncomeLossAvailableToCommonStockholdersBasic End If 'IS-Impute-06: If NetIncomeLossAvailableToCommonStockholdersBasic = 0 and PreferredStockDividendsAndOtherAdjustments = 0 and NetIncomeLossAttributableToParent <> 0 Then NetIncomeLossAvailableToCommonStockholdersBasic = NetIncomeLossAttributableToParent End If 'IS-Impute-07: If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 Then IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss - IncomeLossFromDiscontinuedOperationsNetOfTax - ExtraordinaryItemsOfIncomeExpenseNetOfTax End If 'IS-Impute-08: If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit End If 'IS-Impute-10: If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit End If 'Determine if income statement is multi-step or single-step IsMultiStepIncomeStatement = GrossProfit 'IS-Impute-12: If Revenues = 0 and GrossProfit <> 0 and CostOfRevenue <> 0 Then Revenues = GrossProfit + CostOfRevenue End If 'IS-Impute-13: If CostOfRevenue = 0 and GrossProfit <> 0 and Revenues <> 0 Then CostOfRevenue = Revenues - GrossProfit End If 'IS-Impute-14: If GrossProfit = 0 and Revenues <> 0 and CostOfRevenue <> 0 Then GrossProfit = Revenues - CostOfRevenue End If 'IS-Impute-41: If OperatingAndNonoperatingCostsAndExpenses = 0 and GrossProfit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then OperatingAndNonoperatingCostsAndExpenses = GrossProfit - IncomeLossFromContinuingOperationsBeforeTax End If 'IS-Impute-99-1: Added 2015-11-12 (Deals with noncontrolling interests that are made up of multiple line items) 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 = 0 IS3 = 0 IS4 = IncomeLossFromContinuingOperationsBeforeTax - (GrossProfit - OperatingAndNonoperatingCostsAndExpenses) IS5 = IncomeLossFromContinuingOperationsAfterTax - (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit) IS6 = NetIncomeLoss - (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax + ExtraordinaryItemsOfIncomeExpenseNetOfTax) IS7 = NetIncomeLoss - (NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest) IS8 = NetIncomeLossAvailableToCommonStockholdersBasic - (NetIncomeLossAttributableToParent - PreferredStockDividendsAndOtherAdjustments) 'IS-Impute-301:Added 2014-11-27 (overrides reported expenses to force value, total not provided or cannot decipher items, but know what the value must be) If GrossProfit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and IS1 <> 0 Then OperatingAndNonoperatingCostsAndExpenses = GrossProfit - IncomeLossFromContinuingOperationsBeforeTax IS1 = 0 End If '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-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/2014/Protototype/fac/ComprehensiveIncomeBreakdown) 'Empty 'Reviewed 2015-11-13 'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 401-Cash Flow Statement (http://www.xbrlsite.com/2014/Protototype/fac/CashFlowStatement) 'Cash flow statement (exchange gains included in net cash flow) 'Reviewed 2015-11-13 '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-04: 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: 'CF-Impute-NEW during refactoring: If NetCashFlowContinuing = 0 and NetCashFlow <> 0 Then NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued - ExchangeGainsLosses End If 'CF-Impute-10: 'CF-Impute-NEW2 during refactoring: If NetCashFlow = 0 and NetCashFlowContinuing <> 0 Then NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses End If 'CF-Impute-11: 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-12: 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-13: Added 2015-11-05 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: Added 2015-11-05 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-201: Added 2016-12-12 If NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivities <> 0 Then NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowFromInvestingActivities End If 'CF-Impute-201: Added 2016-12-12 If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivities <> 0 Then NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowFromFinancingActivities End If 'CF-Impute-19: Added 2015-11-05 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-20: If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses End If 'CF-Impute-21: 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/2014/Protototype/fac/NetCashFlowBreakdown) '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