No Fact Value for Change in Cash

Rule function

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.

The rule identifies where there is no value reported for any of the following elements with no dimensions:

• CashPeriodIncreaseDecrease
• CashAndCashEquivalentsPeriodIncreaseDecrease
• CashAndCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
• CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
• CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
• NetCashProvidedByUsedInContinuingOperations (As long as the element NetCashProvidedByUsedInDiscontinuedOperations is also included the reconciliation between opening and closing cash)

At least one of the elements listed above must have a default value defined. If a single value is defined for one of these elements (with no dimensions on the value) then the filing will pass the rule.

This rule identifies if a statement of cash flows is reported if a cash flow presentation tree is defined in the filing. 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 if this is absent
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 the following situations occur.

• The change in cash has not been represented with a value, when it should have been tagged with a value of zero.
• The change in cash flow is dimensionally qualified with an inappropriate dimension. The instance should have a value reported with no dimensions. The rule will identify where the successor member has been used or an extension member. The value for change in cash should not have a dimension.
• The change in cash has been represented with an extension element. There is no reason the change in cash needs to be identified using an extension member.

Example rule message

The filing includes a cash flow statement but does not report a value for the change in cash using any of the following elements:

1. CashPeriodIncreaseDecrease
2. CashAndCashEquivalentsPeriodIncreaseDecrease
3. CashAndCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
4. CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect (As an extension element)
5. CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect (As an extension element)
6. NetCashProvidedByUsedInContinuingOperations (As long as the element NetCashProvidedByUsedInDiscontinuedOperations is also included the reconciliation between opening and closing cash)

If you have disclosed a change in cash for the period, one of the above elements should be used. Please update your filing if one of the following has occurred:

1. The change in cash has not been represented with a value, in this case the element should be tagged with a value of zero.
2. The change in cash flow is dimensionally qualified with an inappropriate dimension. The instance should have a value reported with no dimensions. The rule will identify where the successor member has been used or an extension member. The value for change in cash should not have a dimension.
3. The change in cash has been represented with an extension element. There is no reason the change in cash needs to be identified using an extension member.

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 includes a cash flow statement but does not report a value for the change in cash using any of the following elements:

1. CashPeriodIncreaseDecrease
2. CashAndCashEquivalentsPeriodIncreaseDecrease
3. CashAndCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
4. CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect (As an extension element)
5. CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect (As an extension element)
6. NetCashProvidedByUsedInContinuingOperations (As long as the element NetCashProvidedByUsedInDiscontinuedOperations is also included the reconciliation between opening and closing cash)

If you have disclosed a change in cash for the period, one of the above elements should be used. Please update your filing if one of the following has occurred:

1. The change in cash has not been represented with a value, in this case the element should be tagged with a value of zero.
2. The change in cash flow is dimensionally qualified with an inappropriate dimension. The instance should have a value reported with no dimensions. The rule will identify where the successor member has been used or an extension member. The value for change in cash should not have a dimension.
3. The change in cash has been represented with an extension element. There is no reason the change in cash needs to be identified using an extension member.

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.