'INF' fac:ProfitLossBeforeFinanceCostsOrTaxExpense Impute the fact: ProfitLossBeforeFinanceCostsOrTaxExpense; IF: ($ProfitLossBeforeFinanceCostsOrTaxExpense eq null) and exists($ProfitLossFromContinuingOperationsBeforeTax) and exists($FinanceCostsIncome) VALUE: $ProfitLossFromContinuingOperationsBeforeTax + $FinanceCostsIncome fac:ProfitLossFromContinuingOperationsBeforeTax fac:FinanceCostsIncome fac:ProfitLossBeforeFinanceCostsOrTaxExpense