Required Calculation Parent Element in the Cash Flow Statement

Rule function

This rule tests that at least one of the following change in cash elements appears as the ultimate parent (root node) in at least one calculation linkbase tree.

Prior to adoption of ASU-2016-18

1. CashAndCashEquivalentsPeriodIncreaseDecrease
2. CashAndCashEquivalentsPeriodIncreaseDecrease
   ExcludingExchangeRateEffect
3. CashPeriodIncreaseDecrease
4. CashPeriodIncreaseDecreaseExcludingExchangeRateEffect

Subsequent to adoption of ASU-2016-18

1. CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
   PeriodIncreaseDecreaseIncludingExchangeRateEffect
2. CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
   PeriodIncreaseDecreaseExcludingExchangeRateEffect
3. NetCashProvidedByUsedInContinuingOperations (Only if the element NetCashProvidedByUsedInDiscontinuedOperations is also included as a root element)

This rule identifies those filings where at least one of these elements do 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.

The rule identifies a cash flow presentation tree (extended link role) role as follows:

1. The link role definition includes the string “- Statement” and
2. The presentation link role uri excludes the case insensitive string “parenthetical” and
3. The extended link role for the presentation tree contains the abstract element StatementOfCashFlowsAbstract or
4. The presentation extended link role uri contains the case insensitive string “cashflow”. I.e. “http://abc.com/role/StatementOfCashFlows”

Problem solved by the rule

This rule identifies where an incomplete calculation tree has been reported for the cash flow statement. The lack of a complete calculation tree means there is no check to determine the component elements comprising the change in cash for the period are correct. The cash flow statement has many debit and credit elements that must use the correct sign on a value or define the correct calculation weights between elements. By having a complete calculation tree, the possibility of incorrect calculation weights being defined or incorrect signs being used on a value are significantly reduced.

Example rule message

The filing should include in the cash flow statement calculation linkbase(s) http://abc.com/role/StatementOfCashFlows one of the following elements as the root(first element) of the calculation tree to represent the aggregate change in cash for the period:

Prior to adoption of ASU-2016-18

CashAndCashEquivalentsPeriodIncreaseDecrease
CashAndCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect

Subsequent to adoption of ASU-2016-18

CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect

NetCashProvidedByUsedInContinuingOperations (As long as the element NetCashProvidedByUsedInDiscontinuedOperations is also included the reconciliation between opening and closing cash).

The calculation linkbase in the filing has the following root elements defined: NetCashProvidedByUsedInFinancingActivities, NetCashProvidedByUsedInOperatingActivities.

If you have used an extension element that reflects the changes made for ASU-2016-18 in the 2017 taxonomy then create either of the following extension elements with the following names:

• CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
• CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect

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

The filing should include in the cash flow statement calculation linkbase(s) ${networkRole} one of the following elements as the root(first element) of the calculation tree to represent the aggregate change in cash for the period:

Prior to adoption of ASU-2016-18

CashAndCashEquivalentsPeriodIncreaseDecrease
CashAndCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect

Subsequent to adoption of ASU-2016-18

CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect

NetCashProvidedByUsedInContinuingOperations (As long as the element NetCashProvidedByUsedInDiscontinuedOperations is also included the reconciliation between opening and closing cash).

The calculation linkbase in the filing has the following root elements defined: ${elementNames}.

If you have used an extension element that reflects the changes made for ASU-2016-18 in the 2017 taxonomy then create either of the following extension elements with the following names:

• CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
• CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect

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.