Rule ID: DQC_0090.9374
Status: Final
Release date: February 12, 2020
Effective date: May 15, 2020

This rule identifies 10-K, 10-K/A and 20-F filings where the concept LesseeOperatingLeaseLiabilityPaymentsDue is not equal to the sum of OperatingLeaseLiability and LesseeOperatingLeaseLiabilityUndiscountedExcessAmount. If the amounts are not equal the rule determines the items comprising LesseeOperatingLeaseLiabilityPaymentsDue in the calculation linkbase. If none of those items is an extension then the rule produces an error. An extension is expected as the reconciling item will need to be an extension to reconcile between LesseeOperatingLeaseLiabilityPaymentsDue and OperatingLeaseLiability, as no other items are referenced in the taxonomy.

The rule will run when the addend appears in the filing.

The intent of the rule is to allow filers to check that their filing is consistent with the FASB's XBRL implementation guide. This rule addresses those cases where the filer has used an inappropriate addend in the calculation of operating lease liability payments, and can identify where an inappropriate element is used to identify the undiscounted amount.

The element FinanceLeaseLiabilityPaymentsDue with a value of 100,000 should be equal to the sum of FinanceLeaseLiability plus FinanceLeaseLiabilityUndiscountedExcessAmount. The value of these adds to 43,000. A difference of 57,000. In an annual filing this reconciliation is required and all elements should have a value in the current reporting period.

Period: 2019-01 -01 to 2019-12-31
Dimensions: none
Decimals: -6

Rule Element ID: 9372
Rule version: 11.0

The element us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue with a value of 12,954,000 should be equal to the sum of OperatingLeaseLiability plus LesseeOperatingLeaseLiabilityUndiscountedExcessAmount. The value of these adds to 12,594,000. A difference of 360,000. In an annual filing this reconciliation is required and all elements should have a value in the current reporting period.

If the difference is due to an extension reconciliation item, then the filer should add a calculation relationship. The calculation tree should show the parent element as LesseeOperatingLeaseLiabilityPaymentsDue with children of LesseeOperatingLeaseLiabilityUndiscountedExcessAmount + OperatingLeaseLiability + any extension items. There should already be a calculation tree defined for the components of LesseeOperatingLeaseLiabilityPaymentsDue comprised of LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths + LesseeOperatingLeaseLiabilityPaymentsDueYearTwo etc. These two beakdowns of LesseeOperatingLeaseLiabilityPaymentsDue should be in seperate calculation groups. If an extension item appears as a child calculation of LesseeOperatingLeaseLiabilityPaymentsDue then no error is produced.

Period: 2019-12-31
Dimensions:
Unit: CNY
Decimals: -3

Rule Element ID: 9374 Rule version: 16.0.0RC1

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.

The element {$sum1.concept.name} with a value of {$sum1} should be equal to the sum of OperatingLeaseLiability plus LesseeOperatingLeaseLiabilityUndiscountedExcessAmount. The value of these adds to {$addend}. A difference of {$sum1 - $addend}. In an annual filing this reconciliation is required and all elements should have a value in the current reporting period.

If the difference is due to an extension reconciliation item, then the filer should add a calculation relationship. The calculation tree should show the parent element as LesseeOperatingLeaseLiabilityPaymentsDue with children of LesseeOperatingLeaseLiabilityUndiscountedExcessAmount + OperatingLeaseLiability + any extension items. There should already be a calculation tree defined for the components of LesseeOperatingLeaseLiabilityPaymentsDue comprised of LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths + LesseeOperatingLeaseLiabilityPaymentsDueYearTwo etc. These two beakdowns of LesseeOperatingLeaseLiabilityPaymentsDue should be in seperate calculation groups. If an extension item appears as a child calculation of LesseeOperatingLeaseLiabilityPaymentsDue then no error is produced.

Period: {$sum1.period}
Dimensions: {$sum1.dimensions.join(', ','=')}
Unit: {$sum1.unit}
Decimals: {$sum1.decimals}

Rule Element ID: {$rule_id}
Rule version: {$ruleVersion}

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

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