## Rule function

This rule is intended to identify differences in scale used between the element EntityCommonStockSharesOutstanding and the element CommonStockSharesOutstanding. The rule compares the values of the two elements and reports an error if one of the numbers is more than 100 times larger than the other number.

## Problem solved by the rule

The intent of the rule is to identify where filers have used an incorrect scale when reporting Common Stock Shares Outstanding.

## Example rule message

The element dei:EntityCommonStockSharesOutstanding with a value of 9,076,832 is different than the value reported for the concept us-gaap:CommonStockSharesOutstanding with a value of 9,076 by a factor of greater than 100 times.

Period: 2020-01-24
Unit: shares
Dimensions:
Decimals: inf

Rule Element ID: 9528
Rule version: 12.0.0RC1

## 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 element {\$EntityCommonStockSharesOutstanding.concept.name} with a value of {\$EntityCommonStockSharesOutstanding} is different than the value reported for the concept {\$CommonStockSharesOutstanding.concept.name} with a value of {\$CommonStockSharesOutstanding} by a factor of greater than 100 times.

Period: {\$EntityCommonStockSharesOutstanding.period}
Unit: {\$EntityCommonStockSharesOutstanding.unit}
Dimensions: {\$EntityCommonStockSharesOutstanding.dimensions.join(‘, ‘,’=’)}
Decimals: {\$EntityCommonStockSharesOutstanding.decimals}

Rule Element ID: {\$rule_id}
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 Elements
DQC.US.0095.9528 CommonStockSharesOutstanding, EntityCommonStockSharesOutstanding

View: as part of approved release v12.0.0 || public exposure version & comments.