Invalid Member used on Balance Sheet Location Axis

Rule function

Purpose:

The rule checks that filers have used an appropriate member on the balance sheet location axis. The rule identifies the line items used on the balance sheet and checks if the members on the balance sheet location axis correspond to the items on the balance sheet. If a match is not found an error is produced. The rule matches the taxonomy defined members to line items in the US GAAP taxonomy. In those cases where a company creates an extension member, the match is made by removing the word Member from the domain member and checking that the resulting name matches a line item used on the balance sheet. The parent-child relationship is used to identify all the items on the balance sheet.

Conditions:

The rule will run on all filing types.

Problem solved by the rule

The rule is intended to identify that when the BalanceSheetLocationAxis is used to identify where an amount appears in the balance sheet that a corresponding line items actually is used on the balance sheet.

Example rule message

The filer has used the BalanceSheetLocationAxis member ObligationsUnderParticipationAgreementsMember in the filing. This member is used to identify the location of the line item in the balance sheet. However, the concept ObligationsUnderParticipationAgreements does not appear in the face financial statements. Either update the value of the BalanceSheetLocationAxis member ObligationsUnderParticipationAgreements with a Member that has the same name as the line item with the suffix ‘Member’ or add the line item ObligationsUnderParticipationAgreements to the presentation and calculation linkbase in the balance sheet.

Rule Element ID: 10720
Rule version: 27.0.0RC1

For Developers

The Global Rule Logic document contains general guidelines for implementation of rules.

The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter’s value is to occur.

Rule element ID index

The rule element id is used to identify unique elements or combinations of elements tested in the rule.