Approved Guidance & Validation Rules

Axis with Inappropriate Members

Certain axes in the US GAAP taxonomy should only have certain members as shown in the US GAAP taxonomy. This rule tests whether these axes have inappropriate members.

Element Values Are Equal

Assets equal liabilities plus shareholders’ equity.

Context Dates After Period End Date

Dates that end after reporting period end dates are limited to subsequent events, forecasts and Entity Common Stock, Shares Outstanding.

DEI and Block Tag Date Contexts

Document and entity information, footnotes, tables, and accounting policy concepts must use reporting period dates that are consistent with the fiscal period focus of the filing (e.g. Q1, Q2, Q3 or FY).

Reversed Calculation

This rule evaluates whether a calculation relationship in the company’s extension is a reversal of the calculation defined in the US-GAAP taxonomy used for the filing.

Element A must be less than or equal to Element B

Value for element A should be less than or equal to the value for element B. Documentation includes a list of elements where this comparison is tested.

Dimensional Equivalents

This rule evaluates whether a fact expressed with no dimensions is equal to the same fact expressed in a table with dimensions.

Negative Values with Dependence

The US GAAP Taxonomy is designed so that the majority of elements have a positive value. This rule tests that the values for a given list of elements are negative when a precondition is met for another element.

Negative Values with No Dimensions

The US GAAP Taxonomy is designed so that the majority of elements have a positive value. This rule tests that the values for a given list of elements with no dimensions are negative. If the value has a dimension member, then the rule will not fire.

Negative Values

Elements that should not be reported with negative values. Documentation includes a list of elements tested.

Deprecated Element is Used in the Filing

This rule evaluates if the company has used a deprecated element in the filing. The rule specifically checks if a deprecated element is included in the presentation relationship defined in the company’s extension taxonomy. Deprecated elements are determined by taking all children of the “DeprecatedItems” element defined in the presentation tree of the US GAAP taxonomy. Errors are reported for each deprecated element, including errors for each line item with an associcated deprecated member or axis.

Document Period End Date Context

Document and entity information dates should match the document period end date.

Document Period End Date Context / Fact Value Check

The document period end date should match the date tagged with the document period end date element.

Axis with a Default Member that Differs from the US GAAP Taxonomy

This rule evaluates whether the dimension default is associated with a given axis in the company’s extension taxonomy. Companies should not change the default member defined in the US GAAP Taxonomy for a given axis in their extension taxonomy.

Incorrect Calculation Weights in Operating Cash Flows

The rule identifies the balance type of the elements in the calculation linkbase that are children of the operating cash flow elements in the US GAAP taxonomy, specifically the elements NetCashProvidedByUsedInOperatingActivities or NetCashProvidedByUsedInOperatingActivitiesContinuingOperations and determines whether their effective calculation weights are accurate. The effective calculation weight is the calculation weight of the child element relative to operating cash flow element irrespective of the level the child element exists at in the calculation hierarchy.

Accrual Items used in Investing/Financing Cash flow Reconciliation

This rule tests whether a presentation child element of IncomeStatementAbstract and StatementOfStockholdersEquityAbstract from the US-GAAP taxonomy is used as a child of any of the following elements in the company’s calculation linkbase:

1. NetCashProvidedByUsedInInvestingActivities
2. NetCashProvidedByUsedInFinancingActivities
3. NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
4. NetCashProvidedByUsedInFinancingActivitiesContinuingOperations

Movement of Concepts between Calculation Trees

This rule identifies the calculation children of an element in the calculation linkbase of the US GAAP taxonomy and compares the set of elements to the calculation children of a second element used in the company’s extension calculation linkbase. The rule creates a set of elements from the US GAAP taxonomy and compares the set to the children of the element in the extension taxonomy and flags an error if the two sets intersect. The rule identifies inappropriate calculation children in the company’s extension filing.

Inappropriate Calculation Descendant

This rule tests whether certain elements in the calculation linkbase are descendants of a parent concept.

Calculation Descendants with No Balance Type

This rule tests whether the descendants of both the elements NetCashProvidedByUsedInOperatingActivitiesContinuingOperations and NetCashProvidedByUsedInOperatingActivities in the companies extension taxonomy have no value defined for the balance attribute.

Required Calculation Parent Element in the Cash Flow Statement

This rule identifies filings where at least one element in a defined list does not appear as a root node in any cash flow calculation trees defined by the filer. The rule identifies a cash flow calculation tree (extended link role) by assuming the same role is used for the presentation tree.

Single Calculation Tree for Change in Cash Flows

This rule identifies when a single calculation tree has not been used to represent the increase or decrease in cash for the period.

Before Tax Items

This rule evaluates whether the following elements are not represented as after tax items:

• IncomeLossIncludingPortionAttributableToNoncontrollingInterest
• IncomeLossAttributableToParent
• IncomeLossIncludingPortionAttributableToNoncontrollingInterest

Member Values

This rule identifies facts with a given axis and member that cannot be tagged with a value irrespective of the line item used.

Excluded Members from an Axis

The FASB has defined certain members that cannot be included on an axis. This rule checks that a defined list of member axis combinations do not appear in the company’s extension taxonomy.

Excluded Dimensions from a Table

The FASB has defined certain dimensions that cannot be included with a table. This rule checks that a defined list of table axis combinations do not appear in the company’s extension taxonomy.

Required Member on An Axis

The FASB has defined certain situations where a member or multiple members must used with an axis. This rule defines the axis and the member or members that must be present.

Cash Flow Opening and Closing Balances

This rule identifies filings where at least one element in a list defined by the rule does not appear in the cash flow presentation trees defined by the filer for the cash flow statement.

Element Dependence for Specific Elements

This rule identifies those instances where one element value is reported and no corresponding value is reported in the same period in the default dimension.

Cash Flow Continuing Operations Elements not Used

This rule is intended to identify cases where a company’s cash flow includes discontinued operations as a summation-child to the periodic change in cash and cash equivalents (summation-parent), but the calculation tree does not include continuing operations as a summation-child.

No Fact Value for Change in Cash

This rule identifies those cases where the filer has reported a cash flow statement but has not reported a value for the change in cash. This rule detects where an incorrect element, an inappropriate extension, an inappropriate dimension or a missing value has been used to represent the change in cash for the period.

Interest Paid Net (Operating) Not on Cash Flow

This rule identifies those cases where the filer has included the element InterestPaid as a presentation linkbase descendant of the element SupplementalCashFlowInformationAbstract but has not included the element InterestPaidNet as a presentation linkbase descendant of the element SupplementalCashFlowInformationAbstract.

Statement of Cash Flows Guidance

This document is intended to provide guidance on structuring and tagging the cash flow statement using the US GAAP Financial Reporting Taxonomy. The cash flow statement in the US GAAP taxonomy is structured as a cash T account. All elements that represent cash receipts and cash inflows, are defined as debit items to mirror inflows into a cash T account. All elements that represent cash outflows are represented as credits.

Guidance on Tagging Axis and Members Using the US GAAP Taxonomy

Certain axes in the US GAAP taxonomy should only have certain members, otherwise consumption of the data is adversely impacted because the resulting axis and member combinations are nonsensical, e.g., reporting a type of currency as a member on a debt instrument axis. The following guidance provides limitations on the use of certain axis and member combinations that should be adhered to when tagging financial information using the US GAAP Taxonomy.