1

PWC 5

Generator Audit

or CIK EntityRegistrantName Total EntityComments

Workiva PWC 0001008654 TUPPERWARE BRANDS CORP 1 CFE: 10-K issue: Reports fact using concept us-gaap:Revenues with value of 0, contradicts income statement revenues concept, us-gaap:SalesRevenueNet

Workiva PWC 0001336917 Under Armour, Inc. 1 CFE: WHOLE/PART issue with revenue facts.

Workiva PWC 0000798949 UNIT CORP 2 CFE: Inappropriate concept for operating income (loss), us-gaap:IncomeLossFromContinuingOperations.

Workiva PWC 0000885590 Valeant Pharmaceuticals International, Inc.

1 CFE: Cash flow line items issues.

RR Donnelley

PWC 0000059255 VALHI INC /DE/ 1 CUE: Inappropriate extension concept for revenues, vhi:RevenuesAndOtherIncomeNet.

Workiva PWC 0001348259 VALIDUS HOLDINGS LTD 1 CFE: WHOLE/PART issue related to income from equity method investments, two line items, WHOLE and extension for PART of the WHOLE.

Workiva PWC 0000887359 Vericel Corp 1 CFE: Inappropriate use of concept us-gaap:LiabilitiesNoncurrent to represent long term deferred rent line item.

Workiva PWC 0000883237 VIRTUS INVESTMENT PARTNERS, INC. 1 CFE: Facts for net income (loss), net income (loss) attributable to parent, and net income (loss) attributable to noncontrolling interest are all explicitly reported, but do not reconcile to one another.

Workiva PWC 0001045309 W R GRACE & CO 3 CFE: Inappropriate use of concept for net cash flow, us-gaap:NetCashProvidedByUsedInContinuingOperations; FIXED: Inappropriate extension concept, gra:TotalCostsAndExpenses.

Workiva PWC 0000912833 WEST MARINE INC 2 CFE: 10-K issue: Conflicting use of concept us-gaap:IncomeLossFromContinuingOperations. See tax disclosure.

Workiva PWC 0001262823 WESTLAKE CHEMICAL CORP 1 CFE: 10-K issue: Contradictory revenue concepts. WHOLE/PART error.

Workiva PWC 0000776867 WHITE MOUNTAINS INSURANCE GROUP LTD

2 CFE: Using WHOLE and PART concepts together for income (loss) from discontinued operations. Inappropriate dimensions on CF.

Workiva PWC 0000108772 Xerox Corporation 2 CFE: Net cash flow concepts do not reconcile

Workiva PWC 0000875159 XL GROUP LTD 2 CFE: Conflicting concept, us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest. See tax disclosure of pretax income.

Workiva PWC 0001121702 YIELD10 BIOSCIENCE, INC. 1 CFE: Fact values reported in wrong period for line item, Net loss from continuing operations. Not calculation error. Inappropriate concept for net cash flow, us-gaap:NetCashProvidedByUsedInContinuingOperations

2

TUPPERWARE BRANDS CORP http://www.sec.gov/Archives/edgar/data/1008654/000100865417000010/0001008654-17-000010-

index.htm

Conflicting/contradictory revenue facts:

This is the relation between those concepts per the US GAAP XBRL Taxonomy:

http://xbrlview.fasb.org/yeti/resources/yeti-gwt/Yeti.jsp#tax~(id~161*v~5016)!con~(id~3559162)!net~(a~3190*l~772)!lang~(code~en-us)!path~(g~92625*p~0_0_1_0_0_0_0_0_0_0_0_0_2)!rg~(rg~32*p~12)

Income statement: SECOND concept:

3

Guarantor disclosure: FIRST concept and SECOND concept with inappropriate relationship:

4

Under Armour, Inc. http://www.sec.gov/Archives/edgar/data/1336917/000133691717000017/0001336917-17-000017-

index.htm

This is the relation between those concepts per the US GAAP XBRL Taxonomy:

http://xbrlview.fasb.org/yeti/resources/yeti-gwt/Yeti.jsp#tax~(id~161*v~5016)!con~(id~3559162)!net~(a~3190*l~772)!lang~(code~en-us)!path~(g~92625*p~0_0_1_0_0_0_0_0_0_0_0_0_2)!rg~(rg~32*p~12)

5

Income statement:

Segment disclosure:

6

UNIT CORP http://www.sec.gov/Archives/edgar/data/798949/000079894917000004/0000798949-17-000004-

index.htm

An after tax concept was used to represent the before tax line item “Income (loss) from operations”:

(the correct concept us “us-gaap:OperatingIncomeLoss”)

7

Valeant Pharmaceuticals International, Inc. http://www.sec.gov/Archives/edgar/data/885590/000088559017000015/0000885590-17-000015-

index.htm

The problem with this filing is the improper use of the concept “us-

gaap:NetCashProvidedByUsedInContinuingOperations” to represent what amounts to net cash flow.

Per the US GAAP XBRL Taxonomy, exchange rate changes is NOT part of “us-

gaap:NetCashProvidedByUsedInContinuingOperations”:

http://xbrlview.fasb.org/yeti/resources/yeti-gwt/Yeti.jsp#tax~(id~161*v~5016)!con~(id~3546475)!net~(a~3190*l~772)!lang~(code~en-

us)!path~(g~92628*p~0_0_1_0_2)!rg~(rg~32*p~12)

But exchange gains are part of “us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease”:

Cash flow statement:

8

9

VALHI INC /DE/ https://www.sec.gov/Archives/edgar/data/59255/000156459017004035/0001564590-17-004035-

index.htm

Inappropriate extension concept created to represent high-level income statement line item which you

would expect would never need to be extended. Similar to IMPERIAL OIL LTD, Marathon Petroleum

Corp, TREDEGAR CORP.

One of THREE things must be true: (1) The US GAAP XBRL Taxonomy is missing this concept and the

concept should be added or (2) the FASB is sending a message that this reporting style is inappropriate

and that is why they have not added this concept to the US GAAP XBRL Taxonomy, or (3) an existing

concept should be used to report this line item.

10

VALIDUS HOLDINGS LTD http://www.sec.gov/Archives/edgar/data/1348259/000134825917000013/0001348259-17-000013-

index.htm

This might not be an error, additional investigation is necessary. The line item “(Income) attributable to

AlphaCat investors” is inconsistent with other companies. It could be the case that this is a

WHOLE/PART issue.

11

Vericel Corp http://www.sec.gov/Archives/edgar/data/887359/000162828017002492/0001628280-17-002492-

index.htm

Use of concept “us-gaap:LiabilitiesNoncurrent” is inconsistent with the US GAAP XBRL Taxonomy.

12

VIRTUS INVESTMENT PARTNERS, INC. http://www.sec.gov/Archives/edgar/data/883237/000088323717000020/0000883237-17-000020-

index.htm

All three of these concepts are explicitly reported, but they do not reconcile to one another.

13

W R GRACE & CO http://www.sec.gov/Archives/edgar/data/1045309/000104530917000022/0001045309-17-000022-

index.htm

The problem with this filing is the improper use of the concept “us-

gaap:NetCashProvidedByUsedInContinuingOperations” to represent what amounts to net cash flow.

Per the US GAAP XBRL Taxonomy, exchange rate changes is NOT part of “us-

gaap:NetCashProvidedByUsedInContinuingOperations”:

http://xbrlview.fasb.org/yeti/resources/yeti-gwt/Yeti.jsp#tax~(id~161*v~5016)!con~(id~3546475)!net~(a~3190*l~772)!lang~(code~en-

us)!path~(g~92628*p~0_0_1_0_2)!rg~(rg~32*p~12)

But exchange gains are part of “us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease”:

Cash flow statement:

14

15

WEST MARINE INC http://www.sec.gov/Archives/edgar/data/912833/000091283317000003/0000912833-17-000003-

index.htm

Inappropriate use of an AFTER TAX concept to represent a BEFORE TAX line item:

16

WESTLAKE CHEMICAL CORP http://www.sec.gov/Archives/edgar/data/1262823/000126282317000008/0001262823-17-000008-

index.htm

This is the relation between those concepts per the US GAAP XBRL Taxonomy:

http://xbrlview.fasb.org/yeti/resources/yeti-gwt/Yeti.jsp#tax~(id~161*v~5016)!con~(id~3559162)!net~(a~3190*l~772)!lang~(code~en-us)!path~(g~92625*p~0_0_1_0_0_0_0_0_0_0_0_0_2)!rg~(rg~32*p~12)

Income statement: SECOND concept:

Segment disclosure: FIRST concept and SECOND concept

17

18

WHITE MOUNTAINS INSURANCE GROUP LTD http://www.sec.gov/Archives/edgar/data/776867/000077686717000005/0000776867-17-000005-

index.htm

Not sure what is going on here; this representation is inconsistent with other public companies:

Needs further investigation.

19

Xerox Corporation http://www.sec.gov/Archives/edgar/data/108772/000010877217000008/0000108772-17-000008-

index.htm

The problem with this filing is the improper use of the concept “us-

gaap:NetCashProvidedByUsedInContinuingOperations” to represent net cash flow from operating

activities:

http://xbrlview.fasb.org/yeti/resources/yeti-gwt/Yeti.jsp#tax~(id~161*v~5016)!con~(id~3546475)!net~(a~3190*l~772)!lang~(code~en-

us)!path~(g~92628*p~0_0_1_0_2)!rg~(rg~32*p~12)

Cash flow statement:

20

XL GROUP LTD http://www.sec.gov/Archives/edgar/data/875159/000087515917000016/0000875159-17-000016-

index.htm

Using an AFTER TAX concept to represent a BEFORE TAX line item, contradicts income statement:

21

YIELD10 BIOSCIENCE, INC. http://www.sec.gov/Archives/edgar/data/1121702/000112170217000024/0001121702-17-000024-

index.htm

The problem with this filing is the improper use of the concept “us-

gaap:NetCashProvidedByUsedInContinuingOperations” to represent what amounts to net cash flow.

Per the US GAAP XBRL Taxonomy, exchange rate changes is NOT part of “us-

gaap:NetCashProvidedByUsedInContinuingOperations”:

http://xbrlview.fasb.org/yeti/resources/yeti-gwt/Yeti.jsp#tax~(id~161*v~5016)!con~(id~3546475)!net~(a~3190*l~772)!lang~(code~en-

us)!path~(g~92628*p~0_0_1_0_2)!rg~(rg~32*p~12)

But exchange gains are part of “us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease”:

Cash flow statement:

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