FS Calculation Check with Non Dimensional Data

Rule function

This rule identifies those cases where the calculations defined for the financial statements in the company provided calculation linkbase do not match the actual values reported. The rule checks all networks that contain the text '- Statement -' in the definition. It excludes any statements that are not the Balance Sheet, Income Statement and Cash Flow Statement. The Statement of Changes in Shareholders Equity is not covered by this rule.

This rule only applies to those facts that are reported in the company's required context (current reporting context). This means prior periods are not checked. This eliminates the possibility of generating false positives on incomplete periods. It is assumed that the required context for each statement includes all the facts to make each report a complete calculation set.

This rule only operates on those financial statements that are not defined as an XBRL table using dimensions to represent values on the statement. This rule checks if a definition linkbase is defined for the statement. If it is not then the rule will proceed to execute. The absence of dimensions means that the rule will only add those values with no dimensions associated with them.

The rule works through every element in the statement and checks if it has any calculation children. If it does it takes the values of the children in the default and checks that they add to the parent value.

Problem solved by the rule

In many financial reports that calculations are inconsistent. This can be for the following reasons:

1. An incomplete period is reported
2. Dimensional values are used to represent values on the financial statements
3. An element is missing from the calculation linkbase or an extra element is included in the calculation linkbase
4. The financial statements do not foot.

These calculation inconsistencies when reported to filers with XBRL software can be overwhelming as many of these inconsistencies do not represent real errors. Items 1 and 2 are legitimate inconsistencies that occur. Errors of type 3 and 4 are not. This rule picks up calculation inconsistencies picked up by reasons 3 and 4. It does not report reasons 1 and 2. This allows filers to quickly identify valid calculation inconsistencies.

Example rule message

The statement 000007 – Statement – Consolidated Statements of Cash Flows (Unaudited) includes an inconsistent calculation. The value of the concept us-gaap:NetCashProvidedByUsedInOperatingActivities of 16,373,000 should be equal to the sum of its child components defined in the calculation linkbase. The sum of these child components is 117,309,000. The values of the addends is determined by adding the values of the child concepts. The values reported in the financial statement in the current reporting period of 2021-01-01 to 2021-06-30 should be complete if the financial statement is to be mathematically accurate and complete. The components of us-gaap:NetCashProvidedByUsedInOperatingActivities that should add to 16,373,000 are comprised of the following:

• DeferredIncomeTaxesAndTaxCredits -18,000
• DepreciationAmortizationAndAccretionNet 2,549,000
• GainLossOnSaleOfEquityInvestments 0
• GainsLossesOnSalesOfOtherRealEstate -21,000
• IncreaseDecreaseInLeaseAcquisitionCosts -398,000
• IncreaseDecreaseInOtherOperatingAssets 53,000
• IncreaseDecreaseInOtherOperatingLiabilities 2,405,000
• LifeInsuranceCorporateOrBankOwnedChangeInValue -196,000
• NetIncomeLoss 8,736,000
• PaymentsForOriginationOfMortgageLoansHeldForSale 50,368,000
• ProceedsFromSaleOfMortgageLoansHeldForSale 54,006,000
• RestrictedStockExpense 100,000
• IncreaseDecreaseInFinanceLeaseRightOfUseAsset 406,000
• ProvisionForRecoveryOfLoanLosses -681,000

The addends are calculated based on the calculation linkbase defined for 000007 – Statement – Consolidated Statements of Cash Flows (Unaudited). If addends are missing then the calculation tree should be amended. The rule will not add dimension components as the financial statement does not include a table. If dimensions are used on the statement then add a table to ensure that the dimensions are defined correctly.

Total Element: us-gaap:NetCashProvidedByUsedInOperatingActivities
Total Value: 16,373,000
Total period: 2021-01-01 to 2021-06-30
Dimensions:

Rule Element ID: 9590
Rule version: 17.0.0RC1

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 statement {$presNetwork.role.description} includes an inconsistent calculation. The value of the concept {$concept_item} of {$sum2} should be equal to the sum of its child components defined in the calculation linkbase. The sum of these child components is {$addend}. The values of the addends is determined by adding the values of the child concepts. The values reported in the financial statement in the current reporting period of {$sum2.period} should be complete if the financial statement is to be mathematically accurate and complete. The components of {$concept_item} that should add to {$sum2} are comprised of the following:

{$addend_string}

The addends are calculated based on the calculation linkbase defined for {$presNetwork.role.description}. If addends are missing then the calculation tree should be amended. The rule will not add dimension components as the financial statement does not include a table. If dimensions are used on the statement then add a table to ensure that the dimensions are defined correctly.

Total Element: {$concept_item}
Total Value: {$sum2}
Total period: {$sum2.period}
Dimensions: {$sum2.dimensions.join(', ','=')}

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.