Rule ID: DQC_0047 - this public exposure version was available for comment until September 5, 2017.
View: as part of public exposure version v.5.0.0.RC3 || Return to current approved version.


Rule function

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. Errors should be returned for each descendant element in the calculation linkbase that has no balance type defined. For example, a single error will be returned if a calculation descendant has no balance type. Because the element NetCashProvidedByUsedInOperatingActivitiesContinuingOperations has no balance type and is a decendant of NetCashProvidedByUsedInOperatingActivities any of these descendants would not be reported as an error.

Problem solved by the rule

This rule identifies where inappropriate increase decrease items from a roll forward have been used in the statement of cash flows. An example of this is where the concept NetCashProvidedByUsedInOperatingActivities defined in the companies extension taxonomy includes the concept AssetRetirementObligationPeriodIncreaseDecrease as a summation-child.

Example rule message

In the company’s extension taxonomy, the concept Net Cash Provided by (Used in) Operating Activities includes Asset Retirement Obligation, Period Increase (Decrease) as a summation-child. The concept Asset Retirement Obligation, Period Increase (Decrease) should not appear as a child of Net Cash Provided by (Used in) Operating Activities because it does not have a balance type. Increase (Decrease) items without balance attributes are used in a roll forward and should not be used in the cash flow statement as they represent the impact on the balance sheet item which is the opposite of the impact on cash.

Rule version : 5.0

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.

Message template

In the company’s extension taxonomy the concept ${parentElement.name} includes ${childElement.name} as a summation-child. The concept ${childElement.name} should not appear as a child of ${parentElement.name} because it does not have a balance type. Increase (Decrease) items without balance attributes are used in a roll forward and should not be used in the cash flow statement as they represent the impact on the balance sheet item which is the opposite of the impact on cash.

Rule version: ${ruleVersion}

Rule element ID index

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

Rule element ID Parent Element Level
DQC.US.0047.7481 NetCashProvidedByUsedInOperatingActivities OR NetCashProvidedByUsedInOperatingActivitiesContinuingOperations inf

View: as part of public exposure version v.5.0.0.RC3 || Return to current approved version.

Approved Guidance and Validation Rules