Module secfsdstools.f_standardize.cf_standardize
Contains the definitions to standardize incaome statements.
Expand source code
"""Contains the definitions to standardize incaome statements."""
from typing import List, Set
import pandas as pd
import pandera as pa
from secfsdstools.f_standardize.base_prepivot_rules import (PrePivotDeduplicate,
PrePivotCorrectSign, PrePivotMaxQtrs)
from secfsdstools.f_standardize.base_rule_framework import RuleGroup, Rule, PrePivotRule
from secfsdstools.f_standardize.base_rules import CopyTagRule, SumUpRule, PostSetToZero, \
MissingSummandRule, PostCopyToFirstSummand, MissingSumRule
from secfsdstools.f_standardize.base_validation_rules import ValidationRule, SumValidationRule, \
IsSetValidationRule
from secfsdstools.f_standardize.standardizing import Standardizer
# list of tags which indicate an inflow of money and therefore should have a positive value
inflow_tags = [
'ProceedsFromDivestitureOfBusinessesNetOfCashDivested',
'ProceedsFromIssuanceOfCommonStock',
'ProceedsFromIssuanceOfDebt',
'ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities',
'ProceedsFromSaleAndMaturityOfOtherInvestments',
'ProceedsFromSaleOfAvailableForSaleSecurities',
'ProceedsFromSaleOfHeldToMaturitySecurities',
'ProceedsFromSaleOfIntangibleAssets',
'ProceedsFromSaleOfPropertyPlantAndEquipment',
'ProceedsFromStockOptionsExercised',
'AmortizationOfDeferredCharges',
'AmortizationOfFinancingCosts',
'AmortizationOfIntangibleAssets',
'Depletion',
'Depreciation',
'DepreciationAndAmortization',
'DepreciationDepletionAndAmortization',
]
# list of tags which indicate an outflow of money and therefore should have a positive value
outflow_tags = [
'PaymentsForRepurchaseOfCommonStock',
'PaymentsOfDividends',
'PaymentsOfDividendsCommonStock',
'PaymentsOfDividendsMinorityInterest',
'PaymentsOfDividendsPreferredStockAndPreferenceStock',
'PaymentsToAcquireBusinessesNetOfCashAcquired',
'PaymentsToAcquireIntangibleAssets',
'PaymentsToAcquireInvestments',
'PaymentsToAcquirePropertyPlantAndEquipment',
'RepaymentsOfDebt',
]
class PrePivotCashAtEndOfPeriod(PrePivotRule):
"""
The cash at the beginning and end of a period always has qtrs=0, since this is
"point-in-time" value and not a period value.
However, when we pivot, we need to use the qtrs as key and therefore,
this value is lost.
Therefore, for all "cash" indicators:
- CashAndCashEquivalentsAtCarryingValue
- CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
- CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperations
we add copied entries for the qtrs that are present for that adsh number.
"""
# pylint: disable=C0301
def __init__(self):
super().__init__("CashEndOfPeriod")
self.cash_tags = [
'Cash',
'CashAndDueFromBanks',
'CashAndCashEquivalentsAtCarryingValue',
'CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperations',
'CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents',
'CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperations',
'CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations',
]
def get_input_tags(self) -> Set[str]:
return set(self.cash_tags)
def mask(self, data_df: pd.DataFrame) -> pa.typing.Series[bool]:
"""
returns a Series[bool] which defines the rows to which this rule has to be applied.
Args:
data_df: dataframe on which the rules should be applied
Returns:
pa.typing.Series[bool]: a boolean Series that marks which rows have to be calculated
"""
return data_df.tag.isin(self.cash_tags) & (data_df.qtrs == 0)
def apply(self, data_df: pd.DataFrame, mask: pa.typing.Series[bool]) -> pd.DataFrame:
"""
apply the rule on the provided dataframe. the rows, on which the rule has to be applied
is defined by the provide mask Series.
Important, the rules have to be applied "in-place", so no new dataframe is produced.
Args:
df: dataframe on which the rule has to be applied
mask: a Series marking the rows in the dataframe on which the rule has to be applied
Returns:
pd.DataFrame: make the process chainable
"""
# dataframe with unique entries of qdsh and qtrs
adsh_qtrs_df = data_df[['adsh', 'qtrs']].drop_duplicates()
relevant_entries_df = data_df[mask]
added_dfs: List[pd.DataFrame] = []
# copy entries for qtrs 0...4
for qtrs in range(5):
# define which adshs have entries with the current qtrs loop-variable
adshs_with_qtrs = adsh_qtrs_df[adsh_qtrs_df.qtrs == qtrs].adsh.tolist()
# create new entries only for the adshs that have values in the current qtr
new_df = relevant_entries_df[relevant_entries_df.adsh.isin(adshs_with_qtrs)].copy()
new_df['qtrs'] = qtrs
new_df['tag'] = new_df.tag + "EndOfPeriod"
added_dfs.append(new_df)
return pd.concat([data_df] + added_dfs)
def get_description(self) -> str:
"""
Returns the description String
Returns:
str: description
"""
return (f"Adds copies of rows for {self.cash_tags} with the 'qtrs' set to the values that"
"are present for the corresponding 'adsh' and extending the tag name with "
" 'EndOfPeriod'. ")
class PreCorrectMixUpContinuingOperations(Rule):
"""
Normally,
NetCashProvidedByUsedInFinancingActivities,
NetCashProvidedByUsedInOperatingActivities, and
NetCashProvidedByUsedInInvestingActivities
Sum up in NetCashProvidedByUsedInContinuingOperations.
However, there are reports which use NetCashProvidedByUsedInContinuingOperations to reflect
NetCashProvidedByUsedInOperatingActivities.
This rules correct such cases by looking for reports where
NetCashProvidedByUsedInContinuingOperations and NetCashProvidedByUsedInFinancingActivities are
set, but not NetCashProvidedByUsedInOperatingActivities.
"""
def __init__(self):
"""
Args:
sum_tag: the tag that should contain the sum
mixed_up_summand: the summand that actually does contain the sum
other_summand: the other summand
"""
self.opcont = 'NetCashProvidedByUsedInContinuingOperations'
self.opact = 'NetCashProvidedByUsedInOperatingActivities'
self.finact = 'NetCashProvidedByUsedInFinancingActivities'
def get_target_tags(self) -> List[str]:
"""
returns a list of tags that could be affected/changed by this rule
Returns:
List[str]: list with affected tags/columns
"""
return [self.opact]
def get_input_tags(self) -> Set[str]:
"""
return all tags that the rules within this group need.
Returns:
Set[str]: set of all input tags that are used by rules in this group
"""
return {self.opcont, self.opact, self.finact}
def mask(self, data_df: pd.DataFrame) -> pa.typing.Series[bool]:
"""
returns a Series[bool] which defines the rows to which this rule has to be applied.
Args:
data_df: dataframe on which the rules should be applied
Returns:
pa.typing.Series[bool]: a boolean Series that marks which rows have to be calculated
"""
return ~data_df[self.opcont].isnull() & ~data_df[self.finact].isnull() \
& data_df[self.opact].isnull()
def apply(self, data_df: pd.DataFrame, mask: pa.typing.Series[bool]) -> pd.DataFrame:
"""
apply the rule on the provided dataframe. the rows, on which the rule has to be applied
is defined by the provide mask Series.
Important, the rules have to be applied "in-place", so no new dataframe is produced.
Args:
df: dataframe on which the rule has to be applied
mask: a Series marking the rows in the dataframe on which the rule has to be applied
Returns:
pd.DataFrame: make the process chainable
"""
data_df.loc[mask, self.opact] = data_df[self.opcont]
data_df.loc[mask, self.opcont] = None
return data_df
def get_description(self) -> str:
"""
Returns the description String
Returns:
str: description
"""
return (f"Checks for reports where '{self.opcont}' was used instead of {self.opact}."
f"Looks where {self.opcont} and {self.finact} were set, but ${self.opact} is nan."
f"In this cases, the value from {self.opcont} is copied to {self.opact} "
f"and {self.opcont} is set to nan afterwards.")
class PostFixMixedContinuingWithSum(Rule):
"""
Normally, NetCashProvidedByUsedInXXXActivities is the sum of
NetCashProvidedByUsedInXXXActivitiesContinuingOperations and
CashProvidedByUsedInXXXgActivitiesDiscontinuedOperations
However, often when CashProvidedByUsedInXXXgActivitiesDiscontinuedOperations is present,
NetCashProvidedByUsedInXXXActivities is used to tag the continuingOperations instead of
NetCashProvidedByUsedInXXXActivitiesContinuingOperations.
This results in a wrong summation and therefore validation.
This rule fixes these entries.
"""
def __init__(self):
self.disc_tags = ['CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations',
'CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations',
'CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations']
self.cont_tags = ['NetCashProvidedByUsedInOperatingActivitiesContinuingOperations',
'NetCashProvidedByUsedInFinancingActivitiesContinuingOperations',
'NetCashProvidedByUsedInInvestingActivitiesContinuingOperations']
self.sum_tags = ['NetCashProvidedByUsedInOperatingActivities',
'NetCashProvidedByUsedInFinancingActivities',
'NetCashProvidedByUsedInInvestingActivities']
def get_target_tags(self) -> List[str]:
"""
returns a list of tags that could be affected/changed by this rule
Returns:
List[str]: list with affected tags/columns
"""
return self.sum_tags + self.cont_tags
def get_input_tags(self) -> Set[str]:
"""
return all tags that the rules within this group need.
Returns:
Set[str]: set of all input tags that are used by rules in this group
"""
return set(self.disc_tags + self.cont_tags + self.sum_tags)
def mask(self, data_df: pd.DataFrame) -> pa.typing.Series[bool]:
"""
returns a Series[bool] which defines the rows to which this rule has to be applied.
Args:
data_df: dataframe on which the rules should be applied
Returns:
pa.typing.Series[bool]: a boolean Series that marks which rows have to be calculated
"""
# how to detect..
# Summing up the NetCashProvidedByUsedInOperatingActivities values and adding
# the value of EffectOfExchangeRateFinal gives the expected
# CashPeriodIncreaseDecrease value.
expected_sum = data_df[self.sum_tags].sum(axis=1) + data_df['EffectOfExchangeRateFinal']
# we sum up the values for the discontinued tags, and create a filter if they are all 0
sum_disc = data_df[self.disc_tags].sum(axis=1)
mask_sum_disc_not_zero = ~(sum_disc == 0)
# now, we compare the expected CashPeriodIncDec value with the actual value the tag
# the difference should be 0.0
diff = data_df['CashPeriodIncreaseDecreaseIncludingExRateEffectFinal'] - expected_sum
# So if the difference matches the sum of the disc operations, we know that the
# Discontinued Value is not in the appropriate SumTag.
# Explanation:
# it should be that
# + NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
# + CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations
# = NetCashProvidedByUsedInOperatingActivities (expected)
#
# However, if the tag NetCashProvidedByUsedInOperatingActivities was used to tag the
# actual value for NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
# the value is off by the value of
# CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations
mask: pa.typing.Series[bool] = mask_sum_disc_not_zero & (diff == sum_disc)
return mask
def apply(self, data_df: pd.DataFrame, mask: pa.typing.Series[bool]) -> pd.DataFrame:
"""
apply the rule on the provided dataframe. the rows, on which the rule has to be applied
is defined by the provide mask Series.
Important, the rules have to be applied "in-place", so no new dataframe is produced.
Args:
df: dataframe on which the rule has to be applied
mask: a Series marking the rows in the dataframe on which the rule has to be applied
Returns:
pd.DataFrame: make the process chainable
"""
for idx in range(3):
data_df.loc[mask, self.cont_tags[idx]] = data_df[self.sum_tags[idx]]
data_df.loc[mask, self.sum_tags[idx]] = (
data_df[self.cont_tags[idx]] + data_df[self.disc_tags[idx]])
return data_df
def get_description(self) -> str:
"""
Returns the description String
Returns:
str: description
"""
return ("Tries to find and correct cases when discontinued operations are reported and "
"the 'Sum' tags (e.g.'NetCashProvidedByUsedIn...Activities') were used to"
" report the continuing operation instead using the of the "
" '...ContinuingOperations' tags. "
"(e.g. 'NetCashProvidedByUsedInOperatingActivitiesContinuingOperations').")
# pylint: disable=C0301
class CashFlowStandardizer(Standardizer):
"""
The goal of this Standardizer is to create CashFlow statements that are comparable,
meaning that they have the same tags.
At the end, the standardized CF contains the following columns
<pre>
Final Tags
NetCashProvidedByUsedInOperatingActivities
CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations
NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
DepreciationDepletionAndAmortization
DeferredIncomeTaxExpenseBenefit
ShareBasedCompensation
IncreaseDecreaseInAccountsPayable
IncreaseDecreaseInAccruedLiabilities
InterestPaidNet
IncomeTaxesPaidNet
NetCashProvidedByUsedInInvestingActivities
CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations
NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
PaymentsToAcquirePropertyPlantAndEquipment
ProceedsFromSaleOfPropertyPlantAndEquipment
PaymentsToAcquireInvestments
ProceedsFromSaleOfInvestments
PaymentsToAcquireBusinessesNetOfCashAcquired
ProceedsFromDivestitureOfBusinessesNetOfCashDivested
PaymentsToAcquireIntangibleAssets
ProceedsFromSaleOfIntangibleAssets
NetCashProvidedByUsedInFinancingActivities
CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations
NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
ProceedsFromIssuanceOfCommonStock
ProceedsFromStockOptionsExercised
PaymentsForRepurchaseOfCommonStock
ProceedsFromIssuanceOfDebt
RepaymentsOfDebt
PaymentsOfDividends
EffectOfExchangeRateFinal
CashPeriodIncreaseDecreaseIncludingExRateEffectFinal
CashAndCashEquivalentsEndOfPeriod
</pre>
Rule overview:
<pre>
+ NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
+ CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations <- CashProvidedByUsedInDiscontinuedOperationsOperatingActivities
--------
+ NetCashProvidedByUsedInOperatingActivities
+ NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
+ CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations <- CashProvidedByUsedInDiscontinuedOperationsInvestingActivities
--------
+ NetCashProvidedByUsedInInvestingActivities
+ NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
+ CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations <- CashProvidedByUsedInDiscontinuedOperationsFinancingActivities
--------
+ NetCashProvidedByUsedInInvestingActivities
Prio 1
<- EffectOfExchangeRateOnCash
<- EffectOfExchangeRateOnCashAndCashEquivalents
+ EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
+ EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperations
--------
EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations
<-
EffectOfExchangeRateFinal
Prio 2
+ EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations <- EffectOfExchangeRateOnCashContinuingOperations
+ EffectOfExchangeRateOnCashAndCashEquivalentsDiscontinuedOperations <- EffectOfExchangeRateOnCashDiscontinuedOperations
--------
EffectOfExchangeRateFinal
+ EffectOfExchangeRateFinal
---------------------------
<- CashPeriodIncreaseDecrease
<- CashAndCashEquivalentsPeriodIncreaseDecrease
<- CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
CashPeriodIncreaseDecreaseIncludingExRateEffectFinal
==================
<- CashEndOfPeriod
<- CashAndDueFromBanksEndOfPeriod
<- CashAndCashEquivalentsAtCarryingValueEndOfPeriod
<- CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperationsEndOfPeriod
<- CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsEndOfPeriod
<- CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperationsEndOfPeriod
<- CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperationsEndOfPeriod
CashAndCashEquivalentsEndOfPeriod
Details of Operating Activities
+ AmortizationOfIntangibleAssets
+ AmortizationOfDeferredCharges
+ AmortizationOfFinancingCosts
-------------
+ Amortization
+ Depreciation
--------------
+ DepreciationAndAmortization
+ Depletion
----------
DepreciationDepletionAndAmortization
DeferredIncomeTaxExpenseBenefit
ShareBasedCompensation
IncreaseDecreaseInAccountsPayable
IncreaseDecreaseInAccruedLiabilities
InterestPaidNet
IncomeTaxesPaidNet
Details of Investing activities
+ ProceedsFromSaleOfAvailableForSaleSecurities
+ ProceedsFromSaleOfTradingSecurities
+ ProceedsFromSaleOfEquitySecurities
+ ProceedsFromSaleOfDebtSecurities
+ ProceedsFromSaleAndMaturityOfOtherInvestments
+ ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities
+ ProceedsFromSaleOfInvestmentsInAffiliates
+ ProceedsFromSaleOfHeldToMaturitySecurities
--------------------------------------------
ProceedsFromSaleOfInvestments
PaymentsToAcquirePropertyPlantAndEquipment
ProceedsFromSaleOfPropertyPlantAndEquipment
PaymentsToAcquireInvestments
PaymentsToAcquireBusinessesNetOfCashAcquired
ProceedsFromDivestitureOfBusinessesNetOfCashDivested
PaymentsToAcquireIntangibleAssets
ProceedsFromSaleOfIntangibleAssets
Details of Financing activities
+ PaymentsOfDividendsCommonStock
+ PaymentsOfDividendsPreferredStockAndPreferenceStock
+ PaymentsOfDividendsMinorityInterest
-------------
PaymentsOfDividends
ProceedsFromIssuanceOfCommonStock
ProceedsFromStockOptionsExercised
PaymentsForRepurchaseOfCommonStock
ProceedsFromIssuanceOfDebt
RepaymentsOfDebt
Post Rules
Calculate missing "Operating" tags
+ NetCashProvidedByUsedInOperatingActivities (if present)
- NetCashProvidedByUsedInOperatingActivitiesContinuingOperations (if present)
-------
= CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations (if not present)
+ NetCashProvidedByUsedInOperatingActivities (if present)
- CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations (if present)
-------
= NetCashProvidedByUsedInOperatingActivitiesContinuingOperations (if not present)
if only NetCashProvidedByUsedInOperatingActivities is set:
NetCashProvidedByUsedInOperatingActivitiesContinuingOperations = NetCashProvidedByUsedInOperatingActivities
CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations = 0
Same as above for Financing and Investing triples
Set to Zero if still not set:
NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
NetCashProvidedByUsedInOperatingActivities
NetCashProvidedByUsedInInvestingActivities
NetCashProvidedByUsedInFinancingActivities
CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations
CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations
CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations
EffectOfExchangeRateFinal
Set CashPeriodIncreaseDecreaseIncludingExRateEffectFinal (if not set yet)
+ NetCashProvidedByUsedInOperatingActivities
+ NetCashProvidedByUsedInInvestingActivities
+ NetCashProvidedByUsedInFinancingActivities
+ EffectOfExchangeRateFinal
------------------
= CashPeriodIncreaseDecreaseIncludingExRateEffectFinal
Fix mixed up usage of NetCashProvidedByUsed...Activities/-ContinuingOperations
</pre>
"""
prepivot_rule_tree = RuleGroup(
prefix="CF_PREPIV",
rules=[PrePivotDeduplicate(), # remove duplicates
PrePivotMaxQtrs(max_qtrs=4), # only keep entries with qtrs <= 4
PrePivotCorrectSign(
tag_list=inflow_tags, # make sure these tags have a positive value
is_positive=True
),
PrePivotCorrectSign(
tag_list=outflow_tags, # make sure these tags have a negative value
is_positive=False
),
PrePivotCashAtEndOfPeriod() # prepare CashAtEndOfPeriod
]
)
preprocess_rule_tree = (
RuleGroup(prefix="CF_PRE",
rules=[
# fix wrong usage of NetCashProvidedByUsedInContinuingOperations
PreCorrectMixUpContinuingOperations(),
]))
cf_netcash = RuleGroup(
prefix="NETCASH",
rules=[
# found in older reports, very rarely used (around 100 times)
CopyTagRule(original='CashProvidedByUsedInDiscontinuedOperationsOperatingActivities',
target='CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations'),
CopyTagRule(original='CashProvidedByUsedInDiscontinuedOperationsInvestingActivities',
target='CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations'),
CopyTagRule(original='CashProvidedByUsedInDiscontinuedOperationsFinancingActivities',
target='CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations'),
# Calculate SumTags for Continuing and Discontinued
SumUpRule(sum_tag='NetCashProvidedByUsedInOperatingActivities',
potential_summands=[
'NetCashProvidedByUsedInOperatingActivitiesContinuingOperations',
'CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations',
]),
SumUpRule(sum_tag='NetCashProvidedByUsedInFinancingActivities',
potential_summands=[
'NetCashProvidedByUsedInFinancingActivitiesContinuingOperations',
'CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations',
]),
SumUpRule(sum_tag='NetCashProvidedByUsedInInvestingActivities',
potential_summands=[
'NetCashProvidedByUsedInInvestingActivitiesContinuingOperations',
'CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations',
]),
]
)
cf_eff_ex_rate = RuleGroup(
prefix="EFF_EXRATE",
rules=[
# ExRateEffect
# ----------------------
CopyTagRule(original='EffectOfExchangeRateOnCash',
target='EffectOfExchangeRateOnCashAndCashEquivalents'),
CopyTagRule(original='EffectOfExchangeRateOnCashAndCashEquivalents',
target='EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents'),
SumUpRule(
sum_tag='EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations',
potential_summands=[
'EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents',
'EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperations'
]),
# Simplify name to EffectOfExchangeRateFinal
CopyTagRule(
original='EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations',
target='EffectOfExchangeRateFinal'),
# Sometimes also EffectOfExchangeRateOnCashContinuingOperations are used
# Continuing Op EffectsOnExRate
CopyTagRule(original='EffectOfExchangeRateOnCashContinuingOperations',
target='EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations'),
# Discontinued Op EffectsOnExRate
CopyTagRule(original='EffectOfExchangeRateOnCashDiscontinuedOperations',
target='EffectOfExchangeRateOnCashAndCashEquivalentsDiscontinuedOperations'),
SumUpRule(
sum_tag='EffectOfExchangeRateFinal',
potential_summands=[
'EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations',
'EffectOfExchangeRateOnCashAndCashEquivalentsDiscontinuedOperations'
]
)
]
)
cf_increase_decrease = RuleGroup(
prefix="INC_DEC",
rules=[
# Cash increase decrease Including ExRate Effect
# ----------------------------------------------
CopyTagRule(original='CashPeriodIncreaseDecrease',
target='CashAndCashEquivalentsPeriodIncreaseDecrease'),
CopyTagRule(original='CashAndCashEquivalentsPeriodIncreaseDecrease',
target='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect'),
# Simplify name to CashTotalPeriodIncreaseDecreaseIncludingExRateEffect
CopyTagRule(
original='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect',
target='CashPeriodIncreaseDecreaseIncludingExRateEffectFinal'),
])
cf_end_of_period = RuleGroup(
prefix="EOP",
rules=[
CopyTagRule(
original='CashEndOfPeriod',
target='CashAndDueFromBanksEndOfPeriod'),
CopyTagRule(
original='CashAndDueFromBanksEndOfPeriod',
target='CashAndCashEquivalentsAtCarryingValueEndOfPeriod'),
CopyTagRule(
original='CashAndCashEquivalentsAtCarryingValueEndOfPeriod',
target='CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperationsEndOfPeriod'),
CopyTagRule(
original='CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperationsEndOfPeriod',
target='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsEndOfPeriod'),
CopyTagRule(
original='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsEndOfPeriod',
target='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperationsEndOfPeriod'),
CopyTagRule(
original='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperationsEndOfPeriod',
target='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperationsEndOfPeriod'),
CopyTagRule(
original='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperationsEndOfPeriod',
target='CashAndCashEquivalentsEndOfPeriod'),
]
)
# DepreciationDepletionAndAmortization
cf_depr_depl_amort = RuleGroup(
# 1. DepreciationDepletionAndAmortization
# 1.1 DepreciationAndAmortization
# 1.1.1 Depreciation
# 1.1.2 Amortization
# 1.1.2.1 AmortizationOfIntangibleAssets
# 1.1.2.2 AmortizationOfDeferredCharges
# 1.1.2.3 AmortizationOfFinancingCosts
# 1.2 Depletion
prefix="DeprDeplAmort",
rules=[
SumUpRule(
sum_tag='Amortization',
potential_summands=[
'AmortizationOfIntangibleAssets',
'AmortizationOfDeferredCharges',
'AmortizationOfFinancingCosts',
]),
SumUpRule(
sum_tag='DepreciationAndAmortization',
potential_summands=[
'Amortization',
'Depreciation',
]),
SumUpRule(
sum_tag='DepreciationDepletionAndAmortization',
potential_summands=[
'DepreciationAndAmortization',
'Depletion',
]),
]
)
cf_proceeds_sale_invest = RuleGroup(
prefix="ProSalesInvest",
rules=[
SumUpRule(
sum_tag="ProceedsFromSaleOfInvestments",
potential_summands=[
'ProceedsFromSaleOfAvailableForSaleSecurities',
'ProceedsFromSaleOfTradingSecurities',
'ProceedsFromSaleOfEquitySecurities',
'ProceedsFromSaleOfDebtSecurities',
'ProceedsFromSaleAndMaturityOfOtherInvestments',
'ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities',
'ProceedsFromSaleOfInvestmentsInAffiliates',
'ProceedsFromSaleOfHeldToMaturitySecurities',
]
)
]
)
cf_payments_dividends = RuleGroup(
prefix="PayDividends",
rules=[
SumUpRule(
sum_tag="PaymentsOfDividends",
potential_summands=[
'PaymentsOfDividendsCommonStock',
'PaymentsOfDividendsPreferredStockAndPreferenceStock',
'PaymentsOfDividendsMinorityInterest',
]
)
]
)
main_rule_tree = RuleGroup(prefix="CF",
rules=[
cf_netcash,
cf_eff_ex_rate,
cf_increase_decrease,
cf_end_of_period,
cf_depr_depl_amort,
cf_proceeds_sale_invest,
cf_payments_dividends,
])
post_rule_tree = RuleGroup(
prefix="CF",
rules=[
# final completion of NetCash-Tags
MissingSummandRule(sum_tag='NetCashProvidedByUsedInOperatingActivities',
existing_summands_tags=[
'NetCashProvidedByUsedInOperatingActivitiesContinuingOperations'],
missing_summand_tag='CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations'),
MissingSummandRule(sum_tag='NetCashProvidedByUsedInOperatingActivities',
existing_summands_tags=[
'CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations'],
missing_summand_tag='NetCashProvidedByUsedInOperatingActivitiesContinuingOperations'),
PostCopyToFirstSummand(sum_tag='NetCashProvidedByUsedInOperatingActivities',
first_summand='NetCashProvidedByUsedInOperatingActivitiesContinuingOperations',
other_summands=[
'CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations']),
MissingSummandRule(sum_tag='NetCashProvidedByUsedInFinancingActivities',
existing_summands_tags=[
'NetCashProvidedByUsedInFinancingActivitiesContinuingOperations'],
missing_summand_tag='CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations'),
MissingSummandRule(sum_tag='NetCashProvidedByUsedInFinancingActivities',
existing_summands_tags=[
'CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations'],
missing_summand_tag='NetCashProvidedByUsedInFinancingActivitiesContinuingOperations'),
PostCopyToFirstSummand(sum_tag='NetCashProvidedByUsedInFinancingActivities',
first_summand='NetCashProvidedByUsedInFinancingActivitiesContinuingOperations',
other_summands=[
'CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations']),
MissingSummandRule(sum_tag='NetCashProvidedByUsedInInvestingActivities',
existing_summands_tags=[
'NetCashProvidedByUsedInInvestingActivitiesContinuingOperations'],
missing_summand_tag='CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations'),
MissingSummandRule(sum_tag='NetCashProvidedByUsedInInvestingActivities',
existing_summands_tags=[
'CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations'],
missing_summand_tag='NetCashProvidedByUsedInInvestingActivitiesContinuingOperations'),
PostCopyToFirstSummand(sum_tag='NetCashProvidedByUsedInInvestingActivities',
first_summand='NetCashProvidedByUsedInInvestingActivitiesContinuingOperations',
other_summands=[
'CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations']),
# Setting values to zero of tags which were not set
PostSetToZero(
tags=['NetCashProvidedByUsedInOperatingActivitiesContinuingOperations', ]),
PostSetToZero(
tags=['NetCashProvidedByUsedInInvestingActivitiesContinuingOperations', ]),
PostSetToZero(
tags=['NetCashProvidedByUsedInFinancingActivitiesContinuingOperations', ]),
PostSetToZero(tags=['NetCashProvidedByUsedInOperatingActivities', ]),
PostSetToZero(tags=['NetCashProvidedByUsedInInvestingActivities', ]),
PostSetToZero(tags=['NetCashProvidedByUsedInFinancingActivities', ]),
PostSetToZero(tags=['CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations', ]),
PostSetToZero(tags=['CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations', ]),
PostSetToZero(tags=['CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations', ]),
PostSetToZero(tags=['EffectOfExchangeRateFinal']),
# Final Summation of CashPeriodIncreaseDecreaseIncludingExRateEffectFinal
MissingSumRule(sum_tag='CashPeriodIncreaseDecreaseIncludingExRateEffectFinal',
summand_tags=['NetCashProvidedByUsedInOperatingActivities',
'NetCashProvidedByUsedInInvestingActivities',
'NetCashProvidedByUsedInFinancingActivities',
'EffectOfExchangeRateFinal']),
PostFixMixedContinuingWithSum(),
])
validation_rules: List[ValidationRule] = [
SumValidationRule(identifier="BaseOpAct",
sum_tag='NetCashProvidedByUsedInOperatingActivities',
summands=[
'NetCashProvidedByUsedInOperatingActivitiesContinuingOperations',
'CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations']),
SumValidationRule(identifier="BaseFinAct",
sum_tag='NetCashProvidedByUsedInFinancingActivities',
summands=[
'NetCashProvidedByUsedInFinancingActivitiesContinuingOperations',
'CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations']),
SumValidationRule(identifier="BaseInvAct",
sum_tag='NetCashProvidedByUsedInInvestingActivities',
summands=[
'NetCashProvidedByUsedInInvestingActivitiesContinuingOperations',
'CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations']),
SumValidationRule(identifier="NetCashContOp",
sum_tag='CashPeriodIncreaseDecreaseIncludingExRateEffectFinal',
summands=['NetCashProvidedByUsedInOperatingActivities',
'NetCashProvidedByUsedInFinancingActivities',
'NetCashProvidedByUsedInInvestingActivities',
'EffectOfExchangeRateFinal']),
IsSetValidationRule(identifier="CashEoP",
tag='CashAndCashEquivalentsEndOfPeriod')
]
# these are the columns that finally are returned after the standardization
final_tags: List[str] = [
'NetCashProvidedByUsedInOperatingActivitiesContinuingOperations',
'NetCashProvidedByUsedInFinancingActivitiesContinuingOperations',
'NetCashProvidedByUsedInInvestingActivitiesContinuingOperations',
'NetCashProvidedByUsedInOperatingActivities',
'NetCashProvidedByUsedInFinancingActivities',
'NetCashProvidedByUsedInInvestingActivities',
'CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations',
'CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations',
'CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations',
'EffectOfExchangeRateFinal',
'CashPeriodIncreaseDecreaseIncludingExRateEffectFinal',
'CashAndCashEquivalentsEndOfPeriod',
# Details in Operating activities
'DepreciationDepletionAndAmortization',
'DeferredIncomeTaxExpenseBenefit,'
'ShareBasedCompensation',
'IncreaseDecreaseInAccountsPayable',
'IncreaseDecreaseInAccruedLiabilities',
'InterestPaidNet',
'IncomeTaxesPaidNet',
# Details of Investing activities
'PaymentsToAcquirePropertyPlantAndEquipment',
'ProceedsFromSaleOfPropertyPlantAndEquipment',
'PaymentsToAcquireInvestments',
'ProceedsFromSaleOfInvestments',
'PaymentsToAcquireBusinessesNetOfCashAcquired',
'ProceedsFromDivestitureOfBusinessesNetOfCashDivested',
'PaymentsToAcquireIntangibleAssets',
'ProceedsFromSaleOfIntangibleAssets',
# Details of Financing activities
'ProceedsFromIssuanceOfCommonStock',
'ProceedsFromStockOptionsExercised',
'PaymentsForRepurchaseOfCommonStock',
'ProceedsFromIssuanceOfDebt',
'RepaymentsOfDebt',
'PaymentsOfDividends',
]
# used to evaluate if a report is the main cashflow report
# inside a report, there can be several tables (different report nr)
# which stmt value is CF.
# however, we might be only interested in the "major" CF report. Usually this is the
# one which has the least nan in the following columns
main_statement_tags = [
'NetCashProvidedByUsedInOperatingActivities',
'NetCashProvidedByUsedInFinancingActivities',
'NetCashProvidedByUsedInInvestingActivities',
'NetCashProvidedByUsedInOperatingActivitiesContinuingOperations',
'NetCashProvidedByUsedInInvestingActivitiesContinuingOperations',
'NetCashProvidedByUsedInFinancingActivitiesContinuingOperations',
'NetCashProvidedByUsedInContinuingOperations',
'NetCashProvidedByUsedInDiscontinuedOperations',
'CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect',
'CashAndCashEquivalentsPeriodIncreaseDecrease',
'CashPeriodIncreaseDecrease',
]
def __init__(self, filter_for_main_statement: bool = True, iterations: int = 1):
super().__init__(
prepivot_rule_tree=self.prepivot_rule_tree,
pre_rule_tree=self.preprocess_rule_tree,
main_rule_tree=self.main_rule_tree,
post_rule_tree=self.post_rule_tree,
validation_rules=self.validation_rules,
final_tags=self.final_tags,
main_iterations=iterations,
filter_for_main_statement=filter_for_main_statement,
main_statement_tags=self.main_statement_tags)Classes
class CashFlowStandardizer (filter_for_main_statement: bool = True, iterations: int = 1)-
The goal of this Standardizer is to create CashFlow statements that are comparable, meaning that they have the same tags.
At the end, the standardized CF contains the following columns
Final Tags NetCashProvidedByUsedInOperatingActivities CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations DepreciationDepletionAndAmortization DeferredIncomeTaxExpenseBenefit ShareBasedCompensation IncreaseDecreaseInAccountsPayable IncreaseDecreaseInAccruedLiabilities InterestPaidNet IncomeTaxesPaidNet NetCashProvidedByUsedInInvestingActivities CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations PaymentsToAcquirePropertyPlantAndEquipment ProceedsFromSaleOfPropertyPlantAndEquipment PaymentsToAcquireInvestments ProceedsFromSaleOfInvestments PaymentsToAcquireBusinessesNetOfCashAcquired ProceedsFromDivestitureOfBusinessesNetOfCashDivested PaymentsToAcquireIntangibleAssets ProceedsFromSaleOfIntangibleAssets NetCashProvidedByUsedInFinancingActivities CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations ProceedsFromIssuanceOfCommonStock ProceedsFromStockOptionsExercised PaymentsForRepurchaseOfCommonStock ProceedsFromIssuanceOfDebt RepaymentsOfDebt PaymentsOfDividends EffectOfExchangeRateFinal CashPeriodIncreaseDecreaseIncludingExRateEffectFinal CashAndCashEquivalentsEndOfPeriodRule overview:
+ NetCashProvidedByUsedInOperatingActivitiesContinuingOperations + CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations <- CashProvidedByUsedInDiscontinuedOperationsOperatingActivities -------- + NetCashProvidedByUsedInOperatingActivities + NetCashProvidedByUsedInInvestingActivitiesContinuingOperations + CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations <- CashProvidedByUsedInDiscontinuedOperationsInvestingActivities -------- + NetCashProvidedByUsedInInvestingActivities + NetCashProvidedByUsedInInvestingActivitiesContinuingOperations + CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations <- CashProvidedByUsedInDiscontinuedOperationsFinancingActivities -------- + NetCashProvidedByUsedInInvestingActivities Prio 1 <- EffectOfExchangeRateOnCash <- EffectOfExchangeRateOnCashAndCashEquivalents + EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents + EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperations -------- EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations <- EffectOfExchangeRateFinal Prio 2 + EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations <- EffectOfExchangeRateOnCashContinuingOperations + EffectOfExchangeRateOnCashAndCashEquivalentsDiscontinuedOperations <- EffectOfExchangeRateOnCashDiscontinuedOperations -------- EffectOfExchangeRateFinal + EffectOfExchangeRateFinal --------------------------- <- CashPeriodIncreaseDecrease <- CashAndCashEquivalentsPeriodIncreaseDecrease <- CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect CashPeriodIncreaseDecreaseIncludingExRateEffectFinal ================== <- CashEndOfPeriod <- CashAndDueFromBanksEndOfPeriod <- CashAndCashEquivalentsAtCarryingValueEndOfPeriod <- CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperationsEndOfPeriod <- CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsEndOfPeriod <- CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperationsEndOfPeriod <- CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperationsEndOfPeriod CashAndCashEquivalentsEndOfPeriod Details of Operating Activities + AmortizationOfIntangibleAssets + AmortizationOfDeferredCharges + AmortizationOfFinancingCosts ------------- + Amortization + Depreciation -------------- + DepreciationAndAmortization + Depletion ---------- DepreciationDepletionAndAmortization DeferredIncomeTaxExpenseBenefit ShareBasedCompensation IncreaseDecreaseInAccountsPayable IncreaseDecreaseInAccruedLiabilities InterestPaidNet IncomeTaxesPaidNet Details of Investing activities + ProceedsFromSaleOfAvailableForSaleSecurities + ProceedsFromSaleOfTradingSecurities + ProceedsFromSaleOfEquitySecurities + ProceedsFromSaleOfDebtSecurities + ProceedsFromSaleAndMaturityOfOtherInvestments + ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities + ProceedsFromSaleOfInvestmentsInAffiliates + ProceedsFromSaleOfHeldToMaturitySecurities -------------------------------------------- ProceedsFromSaleOfInvestments PaymentsToAcquirePropertyPlantAndEquipment ProceedsFromSaleOfPropertyPlantAndEquipment PaymentsToAcquireInvestments PaymentsToAcquireBusinessesNetOfCashAcquired ProceedsFromDivestitureOfBusinessesNetOfCashDivested PaymentsToAcquireIntangibleAssets ProceedsFromSaleOfIntangibleAssets Details of Financing activities + PaymentsOfDividendsCommonStock + PaymentsOfDividendsPreferredStockAndPreferenceStock + PaymentsOfDividendsMinorityInterest ------------- PaymentsOfDividends ProceedsFromIssuanceOfCommonStock ProceedsFromStockOptionsExercised PaymentsForRepurchaseOfCommonStock ProceedsFromIssuanceOfDebt RepaymentsOfDebt Post Rules Calculate missing "Operating" tags + NetCashProvidedByUsedInOperatingActivities (if present) - NetCashProvidedByUsedInOperatingActivitiesContinuingOperations (if present) ------- = CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations (if not present) + NetCashProvidedByUsedInOperatingActivities (if present) - CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations (if present) ------- = NetCashProvidedByUsedInOperatingActivitiesContinuingOperations (if not present) if only NetCashProvidedByUsedInOperatingActivities is set: NetCashProvidedByUsedInOperatingActivitiesContinuingOperations = NetCashProvidedByUsedInOperatingActivities CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations = 0 Same as above for Financing and Investing triples Set to Zero if still not set: NetCashProvidedByUsedInOperatingActivitiesContinuingOperations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations NetCashProvidedByUsedInOperatingActivities NetCashProvidedByUsedInInvestingActivities NetCashProvidedByUsedInFinancingActivities CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations EffectOfExchangeRateFinal Set CashPeriodIncreaseDecreaseIncludingExRateEffectFinal (if not set yet) + NetCashProvidedByUsedInOperatingActivities + NetCashProvidedByUsedInInvestingActivities + NetCashProvidedByUsedInFinancingActivities + EffectOfExchangeRateFinal ------------------ = CashPeriodIncreaseDecreaseIncludingExRateEffectFinal Fix mixed up usage of NetCashProvidedByUsed...Activities/-ContinuingOperationsArgs
prepivot_rule_tree- rules that are applied before the data is pivoted. These are rules that filter (like deduplicate) or correct values.
pre_rule_tree- rules that are applied once before the main processing. These are mainly rules that try to correct existing data from obvious errors (like wrong tagging)
main_rule_tree- rules that are applied during the main processing rule and which do the heavy lifting. These rules can be excuted multipe times depending on the value of the main_iterations parameter
post_rule_tree- rules that are used to "cleanup", like setting certain values to 0.0
validation_rules- Validation rules are applied after all rules were applied. they add validation columns to the main dataset. Validation rules do check if certain requirements are met. E.g. in a Balance Sheet, the following equation should be true: Assets = AssetsCurrent + AssetsNoncurrent
main_iterations- defining the number of iterations the main rules should be applied
final_tags- tbd
filter_for_main_statement:bool, Optional, True- depending on the data, it could look as if multiple Balance Sheets statements could be present in a single report. However, there should only be one. Setting this flag to true (which is the default), tries to select the one that is most likely the real statement. the tags that are used are defined in the main_statement_tags parameter
main_statement_tags- tbd
invert_negated:bool, Optional, True- inverts the value of the that are marked as negated.
Expand source code
class CashFlowStandardizer(Standardizer): """ The goal of this Standardizer is to create CashFlow statements that are comparable, meaning that they have the same tags. At the end, the standardized CF contains the following columns <pre> Final Tags NetCashProvidedByUsedInOperatingActivities CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations DepreciationDepletionAndAmortization DeferredIncomeTaxExpenseBenefit ShareBasedCompensation IncreaseDecreaseInAccountsPayable IncreaseDecreaseInAccruedLiabilities InterestPaidNet IncomeTaxesPaidNet NetCashProvidedByUsedInInvestingActivities CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations PaymentsToAcquirePropertyPlantAndEquipment ProceedsFromSaleOfPropertyPlantAndEquipment PaymentsToAcquireInvestments ProceedsFromSaleOfInvestments PaymentsToAcquireBusinessesNetOfCashAcquired ProceedsFromDivestitureOfBusinessesNetOfCashDivested PaymentsToAcquireIntangibleAssets ProceedsFromSaleOfIntangibleAssets NetCashProvidedByUsedInFinancingActivities CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations ProceedsFromIssuanceOfCommonStock ProceedsFromStockOptionsExercised PaymentsForRepurchaseOfCommonStock ProceedsFromIssuanceOfDebt RepaymentsOfDebt PaymentsOfDividends EffectOfExchangeRateFinal CashPeriodIncreaseDecreaseIncludingExRateEffectFinal CashAndCashEquivalentsEndOfPeriod </pre> Rule overview: <pre> + NetCashProvidedByUsedInOperatingActivitiesContinuingOperations + CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations <- CashProvidedByUsedInDiscontinuedOperationsOperatingActivities -------- + NetCashProvidedByUsedInOperatingActivities + NetCashProvidedByUsedInInvestingActivitiesContinuingOperations + CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations <- CashProvidedByUsedInDiscontinuedOperationsInvestingActivities -------- + NetCashProvidedByUsedInInvestingActivities + NetCashProvidedByUsedInInvestingActivitiesContinuingOperations + CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations <- CashProvidedByUsedInDiscontinuedOperationsFinancingActivities -------- + NetCashProvidedByUsedInInvestingActivities Prio 1 <- EffectOfExchangeRateOnCash <- EffectOfExchangeRateOnCashAndCashEquivalents + EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents + EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperations -------- EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations <- EffectOfExchangeRateFinal Prio 2 + EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations <- EffectOfExchangeRateOnCashContinuingOperations + EffectOfExchangeRateOnCashAndCashEquivalentsDiscontinuedOperations <- EffectOfExchangeRateOnCashDiscontinuedOperations -------- EffectOfExchangeRateFinal + EffectOfExchangeRateFinal --------------------------- <- CashPeriodIncreaseDecrease <- CashAndCashEquivalentsPeriodIncreaseDecrease <- CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect CashPeriodIncreaseDecreaseIncludingExRateEffectFinal ================== <- CashEndOfPeriod <- CashAndDueFromBanksEndOfPeriod <- CashAndCashEquivalentsAtCarryingValueEndOfPeriod <- CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperationsEndOfPeriod <- CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsEndOfPeriod <- CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperationsEndOfPeriod <- CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperationsEndOfPeriod CashAndCashEquivalentsEndOfPeriod Details of Operating Activities + AmortizationOfIntangibleAssets + AmortizationOfDeferredCharges + AmortizationOfFinancingCosts ------------- + Amortization + Depreciation -------------- + DepreciationAndAmortization + Depletion ---------- DepreciationDepletionAndAmortization DeferredIncomeTaxExpenseBenefit ShareBasedCompensation IncreaseDecreaseInAccountsPayable IncreaseDecreaseInAccruedLiabilities InterestPaidNet IncomeTaxesPaidNet Details of Investing activities + ProceedsFromSaleOfAvailableForSaleSecurities + ProceedsFromSaleOfTradingSecurities + ProceedsFromSaleOfEquitySecurities + ProceedsFromSaleOfDebtSecurities + ProceedsFromSaleAndMaturityOfOtherInvestments + ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities + ProceedsFromSaleOfInvestmentsInAffiliates + ProceedsFromSaleOfHeldToMaturitySecurities -------------------------------------------- ProceedsFromSaleOfInvestments PaymentsToAcquirePropertyPlantAndEquipment ProceedsFromSaleOfPropertyPlantAndEquipment PaymentsToAcquireInvestments PaymentsToAcquireBusinessesNetOfCashAcquired ProceedsFromDivestitureOfBusinessesNetOfCashDivested PaymentsToAcquireIntangibleAssets ProceedsFromSaleOfIntangibleAssets Details of Financing activities + PaymentsOfDividendsCommonStock + PaymentsOfDividendsPreferredStockAndPreferenceStock + PaymentsOfDividendsMinorityInterest ------------- PaymentsOfDividends ProceedsFromIssuanceOfCommonStock ProceedsFromStockOptionsExercised PaymentsForRepurchaseOfCommonStock ProceedsFromIssuanceOfDebt RepaymentsOfDebt Post Rules Calculate missing "Operating" tags + NetCashProvidedByUsedInOperatingActivities (if present) - NetCashProvidedByUsedInOperatingActivitiesContinuingOperations (if present) ------- = CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations (if not present) + NetCashProvidedByUsedInOperatingActivities (if present) - CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations (if present) ------- = NetCashProvidedByUsedInOperatingActivitiesContinuingOperations (if not present) if only NetCashProvidedByUsedInOperatingActivities is set: NetCashProvidedByUsedInOperatingActivitiesContinuingOperations = NetCashProvidedByUsedInOperatingActivities CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations = 0 Same as above for Financing and Investing triples Set to Zero if still not set: NetCashProvidedByUsedInOperatingActivitiesContinuingOperations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations NetCashProvidedByUsedInOperatingActivities NetCashProvidedByUsedInInvestingActivities NetCashProvidedByUsedInFinancingActivities CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations EffectOfExchangeRateFinal Set CashPeriodIncreaseDecreaseIncludingExRateEffectFinal (if not set yet) + NetCashProvidedByUsedInOperatingActivities + NetCashProvidedByUsedInInvestingActivities + NetCashProvidedByUsedInFinancingActivities + EffectOfExchangeRateFinal ------------------ = CashPeriodIncreaseDecreaseIncludingExRateEffectFinal Fix mixed up usage of NetCashProvidedByUsed...Activities/-ContinuingOperations </pre> """ prepivot_rule_tree = RuleGroup( prefix="CF_PREPIV", rules=[PrePivotDeduplicate(), # remove duplicates PrePivotMaxQtrs(max_qtrs=4), # only keep entries with qtrs <= 4 PrePivotCorrectSign( tag_list=inflow_tags, # make sure these tags have a positive value is_positive=True ), PrePivotCorrectSign( tag_list=outflow_tags, # make sure these tags have a negative value is_positive=False ), PrePivotCashAtEndOfPeriod() # prepare CashAtEndOfPeriod ] ) preprocess_rule_tree = ( RuleGroup(prefix="CF_PRE", rules=[ # fix wrong usage of NetCashProvidedByUsedInContinuingOperations PreCorrectMixUpContinuingOperations(), ])) cf_netcash = RuleGroup( prefix="NETCASH", rules=[ # found in older reports, very rarely used (around 100 times) CopyTagRule(original='CashProvidedByUsedInDiscontinuedOperationsOperatingActivities', target='CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations'), CopyTagRule(original='CashProvidedByUsedInDiscontinuedOperationsInvestingActivities', target='CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations'), CopyTagRule(original='CashProvidedByUsedInDiscontinuedOperationsFinancingActivities', target='CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations'), # Calculate SumTags for Continuing and Discontinued SumUpRule(sum_tag='NetCashProvidedByUsedInOperatingActivities', potential_summands=[ 'NetCashProvidedByUsedInOperatingActivitiesContinuingOperations', 'CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations', ]), SumUpRule(sum_tag='NetCashProvidedByUsedInFinancingActivities', potential_summands=[ 'NetCashProvidedByUsedInFinancingActivitiesContinuingOperations', 'CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations', ]), SumUpRule(sum_tag='NetCashProvidedByUsedInInvestingActivities', potential_summands=[ 'NetCashProvidedByUsedInInvestingActivitiesContinuingOperations', 'CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations', ]), ] ) cf_eff_ex_rate = RuleGroup( prefix="EFF_EXRATE", rules=[ # ExRateEffect # ---------------------- CopyTagRule(original='EffectOfExchangeRateOnCash', target='EffectOfExchangeRateOnCashAndCashEquivalents'), CopyTagRule(original='EffectOfExchangeRateOnCashAndCashEquivalents', target='EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents'), SumUpRule( sum_tag='EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', potential_summands=[ 'EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', 'EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperations' ]), # Simplify name to EffectOfExchangeRateFinal CopyTagRule( original='EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', target='EffectOfExchangeRateFinal'), # Sometimes also EffectOfExchangeRateOnCashContinuingOperations are used # Continuing Op EffectsOnExRate CopyTagRule(original='EffectOfExchangeRateOnCashContinuingOperations', target='EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations'), # Discontinued Op EffectsOnExRate CopyTagRule(original='EffectOfExchangeRateOnCashDiscontinuedOperations', target='EffectOfExchangeRateOnCashAndCashEquivalentsDiscontinuedOperations'), SumUpRule( sum_tag='EffectOfExchangeRateFinal', potential_summands=[ 'EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations', 'EffectOfExchangeRateOnCashAndCashEquivalentsDiscontinuedOperations' ] ) ] ) cf_increase_decrease = RuleGroup( prefix="INC_DEC", rules=[ # Cash increase decrease Including ExRate Effect # ---------------------------------------------- CopyTagRule(original='CashPeriodIncreaseDecrease', target='CashAndCashEquivalentsPeriodIncreaseDecrease'), CopyTagRule(original='CashAndCashEquivalentsPeriodIncreaseDecrease', target='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect'), # Simplify name to CashTotalPeriodIncreaseDecreaseIncludingExRateEffect CopyTagRule( original='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', target='CashPeriodIncreaseDecreaseIncludingExRateEffectFinal'), ]) cf_end_of_period = RuleGroup( prefix="EOP", rules=[ CopyTagRule( original='CashEndOfPeriod', target='CashAndDueFromBanksEndOfPeriod'), CopyTagRule( original='CashAndDueFromBanksEndOfPeriod', target='CashAndCashEquivalentsAtCarryingValueEndOfPeriod'), CopyTagRule( original='CashAndCashEquivalentsAtCarryingValueEndOfPeriod', target='CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperationsEndOfPeriod'), CopyTagRule( original='CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperationsEndOfPeriod', target='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsEndOfPeriod'), CopyTagRule( original='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsEndOfPeriod', target='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperationsEndOfPeriod'), CopyTagRule( original='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperationsEndOfPeriod', target='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperationsEndOfPeriod'), CopyTagRule( original='CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperationsEndOfPeriod', target='CashAndCashEquivalentsEndOfPeriod'), ] ) # DepreciationDepletionAndAmortization cf_depr_depl_amort = RuleGroup( # 1. DepreciationDepletionAndAmortization # 1.1 DepreciationAndAmortization # 1.1.1 Depreciation # 1.1.2 Amortization # 1.1.2.1 AmortizationOfIntangibleAssets # 1.1.2.2 AmortizationOfDeferredCharges # 1.1.2.3 AmortizationOfFinancingCosts # 1.2 Depletion prefix="DeprDeplAmort", rules=[ SumUpRule( sum_tag='Amortization', potential_summands=[ 'AmortizationOfIntangibleAssets', 'AmortizationOfDeferredCharges', 'AmortizationOfFinancingCosts', ]), SumUpRule( sum_tag='DepreciationAndAmortization', potential_summands=[ 'Amortization', 'Depreciation', ]), SumUpRule( sum_tag='DepreciationDepletionAndAmortization', potential_summands=[ 'DepreciationAndAmortization', 'Depletion', ]), ] ) cf_proceeds_sale_invest = RuleGroup( prefix="ProSalesInvest", rules=[ SumUpRule( sum_tag="ProceedsFromSaleOfInvestments", potential_summands=[ 'ProceedsFromSaleOfAvailableForSaleSecurities', 'ProceedsFromSaleOfTradingSecurities', 'ProceedsFromSaleOfEquitySecurities', 'ProceedsFromSaleOfDebtSecurities', 'ProceedsFromSaleAndMaturityOfOtherInvestments', 'ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities', 'ProceedsFromSaleOfInvestmentsInAffiliates', 'ProceedsFromSaleOfHeldToMaturitySecurities', ] ) ] ) cf_payments_dividends = RuleGroup( prefix="PayDividends", rules=[ SumUpRule( sum_tag="PaymentsOfDividends", potential_summands=[ 'PaymentsOfDividendsCommonStock', 'PaymentsOfDividendsPreferredStockAndPreferenceStock', 'PaymentsOfDividendsMinorityInterest', ] ) ] ) main_rule_tree = RuleGroup(prefix="CF", rules=[ cf_netcash, cf_eff_ex_rate, cf_increase_decrease, cf_end_of_period, cf_depr_depl_amort, cf_proceeds_sale_invest, cf_payments_dividends, ]) post_rule_tree = RuleGroup( prefix="CF", rules=[ # final completion of NetCash-Tags MissingSummandRule(sum_tag='NetCashProvidedByUsedInOperatingActivities', existing_summands_tags=[ 'NetCashProvidedByUsedInOperatingActivitiesContinuingOperations'], missing_summand_tag='CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations'), MissingSummandRule(sum_tag='NetCashProvidedByUsedInOperatingActivities', existing_summands_tags=[ 'CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations'], missing_summand_tag='NetCashProvidedByUsedInOperatingActivitiesContinuingOperations'), PostCopyToFirstSummand(sum_tag='NetCashProvidedByUsedInOperatingActivities', first_summand='NetCashProvidedByUsedInOperatingActivitiesContinuingOperations', other_summands=[ 'CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations']), MissingSummandRule(sum_tag='NetCashProvidedByUsedInFinancingActivities', existing_summands_tags=[ 'NetCashProvidedByUsedInFinancingActivitiesContinuingOperations'], missing_summand_tag='CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations'), MissingSummandRule(sum_tag='NetCashProvidedByUsedInFinancingActivities', existing_summands_tags=[ 'CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations'], missing_summand_tag='NetCashProvidedByUsedInFinancingActivitiesContinuingOperations'), PostCopyToFirstSummand(sum_tag='NetCashProvidedByUsedInFinancingActivities', first_summand='NetCashProvidedByUsedInFinancingActivitiesContinuingOperations', other_summands=[ 'CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations']), MissingSummandRule(sum_tag='NetCashProvidedByUsedInInvestingActivities', existing_summands_tags=[ 'NetCashProvidedByUsedInInvestingActivitiesContinuingOperations'], missing_summand_tag='CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations'), MissingSummandRule(sum_tag='NetCashProvidedByUsedInInvestingActivities', existing_summands_tags=[ 'CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations'], missing_summand_tag='NetCashProvidedByUsedInInvestingActivitiesContinuingOperations'), PostCopyToFirstSummand(sum_tag='NetCashProvidedByUsedInInvestingActivities', first_summand='NetCashProvidedByUsedInInvestingActivitiesContinuingOperations', other_summands=[ 'CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations']), # Setting values to zero of tags which were not set PostSetToZero( tags=['NetCashProvidedByUsedInOperatingActivitiesContinuingOperations', ]), PostSetToZero( tags=['NetCashProvidedByUsedInInvestingActivitiesContinuingOperations', ]), PostSetToZero( tags=['NetCashProvidedByUsedInFinancingActivitiesContinuingOperations', ]), PostSetToZero(tags=['NetCashProvidedByUsedInOperatingActivities', ]), PostSetToZero(tags=['NetCashProvidedByUsedInInvestingActivities', ]), PostSetToZero(tags=['NetCashProvidedByUsedInFinancingActivities', ]), PostSetToZero(tags=['CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations', ]), PostSetToZero(tags=['CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations', ]), PostSetToZero(tags=['CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations', ]), PostSetToZero(tags=['EffectOfExchangeRateFinal']), # Final Summation of CashPeriodIncreaseDecreaseIncludingExRateEffectFinal MissingSumRule(sum_tag='CashPeriodIncreaseDecreaseIncludingExRateEffectFinal', summand_tags=['NetCashProvidedByUsedInOperatingActivities', 'NetCashProvidedByUsedInInvestingActivities', 'NetCashProvidedByUsedInFinancingActivities', 'EffectOfExchangeRateFinal']), PostFixMixedContinuingWithSum(), ]) validation_rules: List[ValidationRule] = [ SumValidationRule(identifier="BaseOpAct", sum_tag='NetCashProvidedByUsedInOperatingActivities', summands=[ 'NetCashProvidedByUsedInOperatingActivitiesContinuingOperations', 'CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations']), SumValidationRule(identifier="BaseFinAct", sum_tag='NetCashProvidedByUsedInFinancingActivities', summands=[ 'NetCashProvidedByUsedInFinancingActivitiesContinuingOperations', 'CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations']), SumValidationRule(identifier="BaseInvAct", sum_tag='NetCashProvidedByUsedInInvestingActivities', summands=[ 'NetCashProvidedByUsedInInvestingActivitiesContinuingOperations', 'CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations']), SumValidationRule(identifier="NetCashContOp", sum_tag='CashPeriodIncreaseDecreaseIncludingExRateEffectFinal', summands=['NetCashProvidedByUsedInOperatingActivities', 'NetCashProvidedByUsedInFinancingActivities', 'NetCashProvidedByUsedInInvestingActivities', 'EffectOfExchangeRateFinal']), IsSetValidationRule(identifier="CashEoP", tag='CashAndCashEquivalentsEndOfPeriod') ] # these are the columns that finally are returned after the standardization final_tags: List[str] = [ 'NetCashProvidedByUsedInOperatingActivitiesContinuingOperations', 'NetCashProvidedByUsedInFinancingActivitiesContinuingOperations', 'NetCashProvidedByUsedInInvestingActivitiesContinuingOperations', 'NetCashProvidedByUsedInOperatingActivities', 'NetCashProvidedByUsedInFinancingActivities', 'NetCashProvidedByUsedInInvestingActivities', 'CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations', 'CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations', 'CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations', 'EffectOfExchangeRateFinal', 'CashPeriodIncreaseDecreaseIncludingExRateEffectFinal', 'CashAndCashEquivalentsEndOfPeriod', # Details in Operating activities 'DepreciationDepletionAndAmortization', 'DeferredIncomeTaxExpenseBenefit,' 'ShareBasedCompensation', 'IncreaseDecreaseInAccountsPayable', 'IncreaseDecreaseInAccruedLiabilities', 'InterestPaidNet', 'IncomeTaxesPaidNet', # Details of Investing activities 'PaymentsToAcquirePropertyPlantAndEquipment', 'ProceedsFromSaleOfPropertyPlantAndEquipment', 'PaymentsToAcquireInvestments', 'ProceedsFromSaleOfInvestments', 'PaymentsToAcquireBusinessesNetOfCashAcquired', 'ProceedsFromDivestitureOfBusinessesNetOfCashDivested', 'PaymentsToAcquireIntangibleAssets', 'ProceedsFromSaleOfIntangibleAssets', # Details of Financing activities 'ProceedsFromIssuanceOfCommonStock', 'ProceedsFromStockOptionsExercised', 'PaymentsForRepurchaseOfCommonStock', 'ProceedsFromIssuanceOfDebt', 'RepaymentsOfDebt', 'PaymentsOfDividends', ] # used to evaluate if a report is the main cashflow report # inside a report, there can be several tables (different report nr) # which stmt value is CF. # however, we might be only interested in the "major" CF report. Usually this is the # one which has the least nan in the following columns main_statement_tags = [ 'NetCashProvidedByUsedInOperatingActivities', 'NetCashProvidedByUsedInFinancingActivities', 'NetCashProvidedByUsedInInvestingActivities', 'NetCashProvidedByUsedInOperatingActivitiesContinuingOperations', 'NetCashProvidedByUsedInInvestingActivitiesContinuingOperations', 'NetCashProvidedByUsedInFinancingActivitiesContinuingOperations', 'NetCashProvidedByUsedInContinuingOperations', 'NetCashProvidedByUsedInDiscontinuedOperations', 'CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', 'CashAndCashEquivalentsPeriodIncreaseDecrease', 'CashPeriodIncreaseDecrease', ] def __init__(self, filter_for_main_statement: bool = True, iterations: int = 1): super().__init__( prepivot_rule_tree=self.prepivot_rule_tree, pre_rule_tree=self.preprocess_rule_tree, main_rule_tree=self.main_rule_tree, post_rule_tree=self.post_rule_tree, validation_rules=self.validation_rules, final_tags=self.final_tags, main_iterations=iterations, filter_for_main_statement=filter_for_main_statement, main_statement_tags=self.main_statement_tags)Ancestors
- Standardizer
- Presenter
- typing.Generic
Class variables
var cf_depr_depl_amortvar cf_eff_ex_ratevar cf_end_of_periodvar cf_increase_decreasevar cf_netcashvar cf_payments_dividendsvar cf_proceeds_sale_investvar main_rule_treevar post_rule_treevar prepivot_rule_treevar preprocess_rule_treevar validation_rules : List[ValidationRule]
Inherited members
class PostFixMixedContinuingWithSum-
Normally, NetCashProvidedByUsedInXXXActivities is the sum of NetCashProvidedByUsedInXXXActivitiesContinuingOperations and CashProvidedByUsedInXXXgActivitiesDiscontinuedOperations
However, often when CashProvidedByUsedInXXXgActivitiesDiscontinuedOperations is present, NetCashProvidedByUsedInXXXActivities is used to tag the continuingOperations instead of NetCashProvidedByUsedInXXXActivitiesContinuingOperations.
This results in a wrong summation and therefore validation.
This rule fixes these entries.
Expand source code
class PostFixMixedContinuingWithSum(Rule): """ Normally, NetCashProvidedByUsedInXXXActivities is the sum of NetCashProvidedByUsedInXXXActivitiesContinuingOperations and CashProvidedByUsedInXXXgActivitiesDiscontinuedOperations However, often when CashProvidedByUsedInXXXgActivitiesDiscontinuedOperations is present, NetCashProvidedByUsedInXXXActivities is used to tag the continuingOperations instead of NetCashProvidedByUsedInXXXActivitiesContinuingOperations. This results in a wrong summation and therefore validation. This rule fixes these entries. """ def __init__(self): self.disc_tags = ['CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations', 'CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations', 'CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations'] self.cont_tags = ['NetCashProvidedByUsedInOperatingActivitiesContinuingOperations', 'NetCashProvidedByUsedInFinancingActivitiesContinuingOperations', 'NetCashProvidedByUsedInInvestingActivitiesContinuingOperations'] self.sum_tags = ['NetCashProvidedByUsedInOperatingActivities', 'NetCashProvidedByUsedInFinancingActivities', 'NetCashProvidedByUsedInInvestingActivities'] def get_target_tags(self) -> List[str]: """ returns a list of tags that could be affected/changed by this rule Returns: List[str]: list with affected tags/columns """ return self.sum_tags + self.cont_tags def get_input_tags(self) -> Set[str]: """ return all tags that the rules within this group need. Returns: Set[str]: set of all input tags that are used by rules in this group """ return set(self.disc_tags + self.cont_tags + self.sum_tags) def mask(self, data_df: pd.DataFrame) -> pa.typing.Series[bool]: """ returns a Series[bool] which defines the rows to which this rule has to be applied. Args: data_df: dataframe on which the rules should be applied Returns: pa.typing.Series[bool]: a boolean Series that marks which rows have to be calculated """ # how to detect.. # Summing up the NetCashProvidedByUsedInOperatingActivities values and adding # the value of EffectOfExchangeRateFinal gives the expected # CashPeriodIncreaseDecrease value. expected_sum = data_df[self.sum_tags].sum(axis=1) + data_df['EffectOfExchangeRateFinal'] # we sum up the values for the discontinued tags, and create a filter if they are all 0 sum_disc = data_df[self.disc_tags].sum(axis=1) mask_sum_disc_not_zero = ~(sum_disc == 0) # now, we compare the expected CashPeriodIncDec value with the actual value the tag # the difference should be 0.0 diff = data_df['CashPeriodIncreaseDecreaseIncludingExRateEffectFinal'] - expected_sum # So if the difference matches the sum of the disc operations, we know that the # Discontinued Value is not in the appropriate SumTag. # Explanation: # it should be that # + NetCashProvidedByUsedInOperatingActivitiesContinuingOperations # + CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations # = NetCashProvidedByUsedInOperatingActivities (expected) # # However, if the tag NetCashProvidedByUsedInOperatingActivities was used to tag the # actual value for NetCashProvidedByUsedInOperatingActivitiesContinuingOperations # the value is off by the value of # CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations mask: pa.typing.Series[bool] = mask_sum_disc_not_zero & (diff == sum_disc) return mask def apply(self, data_df: pd.DataFrame, mask: pa.typing.Series[bool]) -> pd.DataFrame: """ apply the rule on the provided dataframe. the rows, on which the rule has to be applied is defined by the provide mask Series. Important, the rules have to be applied "in-place", so no new dataframe is produced. Args: df: dataframe on which the rule has to be applied mask: a Series marking the rows in the dataframe on which the rule has to be applied Returns: pd.DataFrame: make the process chainable """ for idx in range(3): data_df.loc[mask, self.cont_tags[idx]] = data_df[self.sum_tags[idx]] data_df.loc[mask, self.sum_tags[idx]] = ( data_df[self.cont_tags[idx]] + data_df[self.disc_tags[idx]]) return data_df def get_description(self) -> str: """ Returns the description String Returns: str: description """ return ("Tries to find and correct cases when discontinued operations are reported and " "the 'Sum' tags (e.g.'NetCashProvidedByUsedIn...Activities') were used to" " report the continuing operation instead using the of the " " '...ContinuingOperations' tags. " "(e.g. 'NetCashProvidedByUsedInOperatingActivitiesContinuingOperations').")Ancestors
- Rule
- AbstractRule
- RuleEntity
- abc.ABC
Class variables
var masked : pandas.core.series.Series
Methods
def apply(self, data_df: pandas.core.frame.DataFrame, mask: pandera.typing.pandas.Series[bool]) ‑> pandas.core.frame.DataFrame-
apply the rule on the provided dataframe. the rows, on which the rule has to be applied is defined by the provide mask Series.
Important, the rules have to be applied "in-place", so no new dataframe is produced.
Args
df- dataframe on which the rule has to be applied
mask- a Series marking the rows in the dataframe on which the rule has to be applied
Returns
pd.DataFrame- make the process chainable
Expand source code
def apply(self, data_df: pd.DataFrame, mask: pa.typing.Series[bool]) -> pd.DataFrame: """ apply the rule on the provided dataframe. the rows, on which the rule has to be applied is defined by the provide mask Series. Important, the rules have to be applied "in-place", so no new dataframe is produced. Args: df: dataframe on which the rule has to be applied mask: a Series marking the rows in the dataframe on which the rule has to be applied Returns: pd.DataFrame: make the process chainable """ for idx in range(3): data_df.loc[mask, self.cont_tags[idx]] = data_df[self.sum_tags[idx]] data_df.loc[mask, self.sum_tags[idx]] = ( data_df[self.cont_tags[idx]] + data_df[self.disc_tags[idx]]) return data_df -
return all tags that the rules within this group need.
Returns
Set[str]- set of all input tags that are used by rules in this group
Expand source code
def get_input_tags(self) -> Set[str]: """ return all tags that the rules within this group need. Returns: Set[str]: set of all input tags that are used by rules in this group """ return set(self.disc_tags + self.cont_tags + self.sum_tags)
Inherited members
class PreCorrectMixUpContinuingOperations-
Normally, NetCashProvidedByUsedInFinancingActivities, NetCashProvidedByUsedInOperatingActivities, and NetCashProvidedByUsedInInvestingActivities
Sum up in NetCashProvidedByUsedInContinuingOperations.
However, there are reports which use NetCashProvidedByUsedInContinuingOperations to reflect NetCashProvidedByUsedInOperatingActivities.
This rules correct such cases by looking for reports where NetCashProvidedByUsedInContinuingOperations and NetCashProvidedByUsedInFinancingActivities are set, but not NetCashProvidedByUsedInOperatingActivities.
Args
sum_tag- the tag that should contain the sum
mixed_up_summand- the summand that actually does contain the sum
other_summand- the other summand
Expand source code
class PreCorrectMixUpContinuingOperations(Rule): """ Normally, NetCashProvidedByUsedInFinancingActivities, NetCashProvidedByUsedInOperatingActivities, and NetCashProvidedByUsedInInvestingActivities Sum up in NetCashProvidedByUsedInContinuingOperations. However, there are reports which use NetCashProvidedByUsedInContinuingOperations to reflect NetCashProvidedByUsedInOperatingActivities. This rules correct such cases by looking for reports where NetCashProvidedByUsedInContinuingOperations and NetCashProvidedByUsedInFinancingActivities are set, but not NetCashProvidedByUsedInOperatingActivities. """ def __init__(self): """ Args: sum_tag: the tag that should contain the sum mixed_up_summand: the summand that actually does contain the sum other_summand: the other summand """ self.opcont = 'NetCashProvidedByUsedInContinuingOperations' self.opact = 'NetCashProvidedByUsedInOperatingActivities' self.finact = 'NetCashProvidedByUsedInFinancingActivities' def get_target_tags(self) -> List[str]: """ returns a list of tags that could be affected/changed by this rule Returns: List[str]: list with affected tags/columns """ return [self.opact] def get_input_tags(self) -> Set[str]: """ return all tags that the rules within this group need. Returns: Set[str]: set of all input tags that are used by rules in this group """ return {self.opcont, self.opact, self.finact} def mask(self, data_df: pd.DataFrame) -> pa.typing.Series[bool]: """ returns a Series[bool] which defines the rows to which this rule has to be applied. Args: data_df: dataframe on which the rules should be applied Returns: pa.typing.Series[bool]: a boolean Series that marks which rows have to be calculated """ return ~data_df[self.opcont].isnull() & ~data_df[self.finact].isnull() \ & data_df[self.opact].isnull() def apply(self, data_df: pd.DataFrame, mask: pa.typing.Series[bool]) -> pd.DataFrame: """ apply the rule on the provided dataframe. the rows, on which the rule has to be applied is defined by the provide mask Series. Important, the rules have to be applied "in-place", so no new dataframe is produced. Args: df: dataframe on which the rule has to be applied mask: a Series marking the rows in the dataframe on which the rule has to be applied Returns: pd.DataFrame: make the process chainable """ data_df.loc[mask, self.opact] = data_df[self.opcont] data_df.loc[mask, self.opcont] = None return data_df def get_description(self) -> str: """ Returns the description String Returns: str: description """ return (f"Checks for reports where '{self.opcont}' was used instead of {self.opact}." f"Looks where {self.opcont} and {self.finact} were set, but ${self.opact} is nan." f"In this cases, the value from {self.opcont} is copied to {self.opact} " f"and {self.opcont} is set to nan afterwards.")Ancestors
- Rule
- AbstractRule
- RuleEntity
- abc.ABC
Class variables
var masked : pandas.core.series.Series
Methods
def apply(self, data_df: pandas.core.frame.DataFrame, mask: pandera.typing.pandas.Series[bool]) ‑> pandas.core.frame.DataFrame-
apply the rule on the provided dataframe. the rows, on which the rule has to be applied is defined by the provide mask Series.
Important, the rules have to be applied "in-place", so no new dataframe is produced.
Args
df- dataframe on which the rule has to be applied
mask- a Series marking the rows in the dataframe on which the rule has to be applied
Returns
pd.DataFrame- make the process chainable
Expand source code
def apply(self, data_df: pd.DataFrame, mask: pa.typing.Series[bool]) -> pd.DataFrame: """ apply the rule on the provided dataframe. the rows, on which the rule has to be applied is defined by the provide mask Series. Important, the rules have to be applied "in-place", so no new dataframe is produced. Args: df: dataframe on which the rule has to be applied mask: a Series marking the rows in the dataframe on which the rule has to be applied Returns: pd.DataFrame: make the process chainable """ data_df.loc[mask, self.opact] = data_df[self.opcont] data_df.loc[mask, self.opcont] = None return data_df -
return all tags that the rules within this group need.
Returns
Set[str]- set of all input tags that are used by rules in this group
Expand source code
def get_input_tags(self) -> Set[str]: """ return all tags that the rules within this group need. Returns: Set[str]: set of all input tags that are used by rules in this group """ return {self.opcont, self.opact, self.finact}
Inherited members
class PrePivotCashAtEndOfPeriod-
The cash at the beginning and end of a period always has qtrs=0, since this is "point-in-time" value and not a period value.
However, when we pivot, we need to use the qtrs as key and therefore, this value is lost.
Therefore, for all "cash" indicators: - CashAndCashEquivalentsAtCarryingValue - CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents - CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperations
we add copied entries for the qtrs that are present for that adsh number.
Expand source code
class PrePivotCashAtEndOfPeriod(PrePivotRule): """ The cash at the beginning and end of a period always has qtrs=0, since this is "point-in-time" value and not a period value. However, when we pivot, we need to use the qtrs as key and therefore, this value is lost. Therefore, for all "cash" indicators: - CashAndCashEquivalentsAtCarryingValue - CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents - CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperations we add copied entries for the qtrs that are present for that adsh number. """ # pylint: disable=C0301 def __init__(self): super().__init__("CashEndOfPeriod") self.cash_tags = [ 'Cash', 'CashAndDueFromBanks', 'CashAndCashEquivalentsAtCarryingValue', 'CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperations', 'CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', 'CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperations', 'CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', ] def get_input_tags(self) -> Set[str]: return set(self.cash_tags) def mask(self, data_df: pd.DataFrame) -> pa.typing.Series[bool]: """ returns a Series[bool] which defines the rows to which this rule has to be applied. Args: data_df: dataframe on which the rules should be applied Returns: pa.typing.Series[bool]: a boolean Series that marks which rows have to be calculated """ return data_df.tag.isin(self.cash_tags) & (data_df.qtrs == 0) def apply(self, data_df: pd.DataFrame, mask: pa.typing.Series[bool]) -> pd.DataFrame: """ apply the rule on the provided dataframe. the rows, on which the rule has to be applied is defined by the provide mask Series. Important, the rules have to be applied "in-place", so no new dataframe is produced. Args: df: dataframe on which the rule has to be applied mask: a Series marking the rows in the dataframe on which the rule has to be applied Returns: pd.DataFrame: make the process chainable """ # dataframe with unique entries of qdsh and qtrs adsh_qtrs_df = data_df[['adsh', 'qtrs']].drop_duplicates() relevant_entries_df = data_df[mask] added_dfs: List[pd.DataFrame] = [] # copy entries for qtrs 0...4 for qtrs in range(5): # define which adshs have entries with the current qtrs loop-variable adshs_with_qtrs = adsh_qtrs_df[adsh_qtrs_df.qtrs == qtrs].adsh.tolist() # create new entries only for the adshs that have values in the current qtr new_df = relevant_entries_df[relevant_entries_df.adsh.isin(adshs_with_qtrs)].copy() new_df['qtrs'] = qtrs new_df['tag'] = new_df.tag + "EndOfPeriod" added_dfs.append(new_df) return pd.concat([data_df] + added_dfs) def get_description(self) -> str: """ Returns the description String Returns: str: description """ return (f"Adds copies of rows for {self.cash_tags} with the 'qtrs' set to the values that" "are present for the corresponding 'adsh' and extending the tag name with " " 'EndOfPeriod'. ")Ancestors
- PrePivotRule
- AbstractRule
- RuleEntity
- abc.ABC
Class variables
var identifier : str
Methods
def apply(self, data_df: pandas.core.frame.DataFrame, mask: pandera.typing.pandas.Series[bool]) ‑> pandas.core.frame.DataFrame-
apply the rule on the provided dataframe. the rows, on which the rule has to be applied is defined by the provide mask Series.
Important, the rules have to be applied "in-place", so no new dataframe is produced.
Args
df- dataframe on which the rule has to be applied
mask- a Series marking the rows in the dataframe on which the rule has to be applied
Returns
pd.DataFrame- make the process chainable
Expand source code
def apply(self, data_df: pd.DataFrame, mask: pa.typing.Series[bool]) -> pd.DataFrame: """ apply the rule on the provided dataframe. the rows, on which the rule has to be applied is defined by the provide mask Series. Important, the rules have to be applied "in-place", so no new dataframe is produced. Args: df: dataframe on which the rule has to be applied mask: a Series marking the rows in the dataframe on which the rule has to be applied Returns: pd.DataFrame: make the process chainable """ # dataframe with unique entries of qdsh and qtrs adsh_qtrs_df = data_df[['adsh', 'qtrs']].drop_duplicates() relevant_entries_df = data_df[mask] added_dfs: List[pd.DataFrame] = [] # copy entries for qtrs 0...4 for qtrs in range(5): # define which adshs have entries with the current qtrs loop-variable adshs_with_qtrs = adsh_qtrs_df[adsh_qtrs_df.qtrs == qtrs].adsh.tolist() # create new entries only for the adshs that have values in the current qtr new_df = relevant_entries_df[relevant_entries_df.adsh.isin(adshs_with_qtrs)].copy() new_df['qtrs'] = qtrs new_df['tag'] = new_df.tag + "EndOfPeriod" added_dfs.append(new_df) return pd.concat([data_df] + added_dfs)
Inherited members