DQC_0095
Approved
Jul 15, 2020

Scale – Common Stock Outstanding

The rule compares the values of the two elements and reports an error if one of the numbers is more than 100 times larger than the other number.


dqc_0095
Public Review Ended
Jun 1, 2020

Scale – Common Stock Outstanding

The rule compares the values of the two elements and reports an error if one of the numbers is more than 100 times larger than the other number.


DQC_0139
Approved
Sep 21, 2022

Bank Ratios – Scale Issues

This rule resolves the issue where the capital adequacy ratios are reported with an incorrect scale. It also ensures that filers have used the appropriate elements to report their capital adequacy ratios.


DQC_0139
Public ReviewPublic Review Ended
Aug 31, 2022

Bank Ratios – Scale Issues

This rule resolves the issue where the capital adequacy ratios are reported with an incorrect scale. It also ensures that filers have used the appropriate elements to report their capital adequacy ratios.


DQC_0103
Approved
Dec 15, 2020

Invalid Value for Percentage Items (IFRS)

This rule identifies where filers have used a percentage item type (as defined in the IFRS taxonomy) with a value that is greater than the value of 10.


DQC_0103
Public Review Ended
Dec 15, 2020

Invalid Value for Percentage Items (IFRS)

This rule identifies where filers have used a percentage item type (as defined in the IFRS taxonomy) with a value that is greater than the value of 10.


DQC_0091
Approved
Jul 15, 2020

Invalid Value for Percentage Items

This rule identifies where filers have used a percentage item type (as defined in the US GAAP taxonomy) with a value that is greater than the value of 10.

The rule identifies those elements that have a num:percentItemType data type that are base taxonomy elements. (Not extension elements) It then checks that the values reported are less than or equal to 10. If greater than 10 then an error is reported. The rule does not run on those elements which contain the text string “EffectiveIncomeTaxRate” in the concept name.


dqc_0091
Public Review Ended
Jun 1, 2020

Invalid Value for Percentage Items

This rule identifies where filers have used a percentage item type (as defined in the US GAAP taxonomy) with a value that is greater than the value of 10.

The rule identifies those elements that have a num:percentItemType data type that are base taxonomy elements. (Not extension elements) It then checks that the values reported are less than or equal to 10. If greater than 10 then an error is reported. The rule does not run on those elements which contain the text string “EffectiveIncomeTaxRate” in the concept name.