Surprise test-Feb

What should be the appropriate label for the below mentioned screenshot.

CF statement, the company consistently reported Adjustments to reconcile net income to net cash provided by operating activities in all documents but in one time series 06/30/2013 Recap the amount in the virtual parent occurs in a negative value. So as per new policy arrange the label correctly

For an US company. In IS, company has reported its EPS in two currencies (USD and HKD). The company uses USD as its currency for the 3 main statements. In this case do we collect the HK EPS or not? ( See below screenshot)

15. If the latest label is Decrease in book overdrafts and historically we have polarity in values and historical label is Change in book overdrafts. In this case what could be the appropriate for the below screen shot.

For the below mentioned company, in Cash flow statement company reported Taxation as a dangling header in all the documents and in that Corporation tax paid line item is reported, so here can we collect as reported dangling header or not?

For the below mentioned document few line items were reported in separate box but reported on the face of the statement so in this what can be done

Company has reported weighted average shares information as mentioned in below screenshot.What is the appropriate label for it?

8. Company has reported Other comprehensive income after Net profit and company reported Net profit attributable to stockholders of the company and which is including Other comprehensive income. In this case what should be the collection procedure ?

For the below mentioned company in prelims reported total revenue along with break ups like (screen shot ) so in this case do what can be done

For the following company in CF statement when we see the latest document and the reporting of header “Adjustments for non cash items" all line items are reported under the header of adjustment for non-cash items (Refer screenshot 1)
Historically only in one document (f9d42e22-1246-e411-a8ca-1cc1de2561d4) "Depreciation of property, plant and equipment" , " Share based payment" are reported under "Adjustment" header and rest of the line items are out of the header (Refer screenshot 2)..So in this case how the hierarchy needs to be arranged

Company's formation date is 04 December 2012 and it has been listed on 27 March 2013 and the meaningful activities of the company span (duration) from 27 March 2013. Financial statements has been reported from 04 December 2012 to 31 December 2013. In this case do we need to consider 2013 Annual.

For the following company how the label of Trust should be presented

What is the hierarchy of “Adjusted diluted”.

For the company “operating activities” is reported on the face only in “Interim” documents, to make consistent, collected break up of “operating activities” form foot notes. In this case what is the hierarchy of “Net cash generated from operating activities” (Total value is already reported on the face, again collected form foot notes).

In the latest document company reported "Retained earnings" in historical "Profit and loss reserves". So here how do we present the label ?