Rule ID: DQC_0127 for US GAAP and IFRS - comment period closes December 31, 2021.
View: as part of public exposure version v17.0.0RC1


Rule function

This rule identifies those cases where the dimensional structures defined for the financial statements in the company provided definition linkbase do not match the actual values reported. The rule checks all networks that contain the text '- Statement -' in the network definition description. 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.

The rule has two components. The first component checks those statements where no dimensions are defined and the second component checks those statements where dimensions are defined.

Component 1
For the first component the rule only operates on those financial statements that do not define an XBRL table with 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 rule then checks if each concept in the presentation linkbase for the financial statement has a default fact value defined in the current reporting period. The rule then checks if there is a dimensionalized value for the same concept.

The rule reports an error if the presentation concept has no default value in the current reporting period but does have dimensionalized values for the concept reported in the filing.

Component 2
For the second component the rule only operates on those financial statements that do define an XBRL table with dimensions to represent values on the statement. This rule checks if a definition linkbase is defined for the statement. If it is then the rule will proceed to execute.

The rule then checks if each concept in the presentation linkbase for the financial statement has dimensionalized fact values defined in the current reporting period. The rule then checks if any of these dimensionalized values can exist in the financial statement as defined by the definition linkbase.

The rule reports an error if the presentation concept has no dimensionalized value that is appropriate for the table defined representing that financial statement.

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

Problem solved by the rule

In a number of cases filers use dimensionalized values on the face of the financial statements, but neglect to include a related definition linkbase that matches the reporting of the dimensionalized item on the face financial statement. This is important for data users, especially when interpreting financial statements where dimensions have been used to disaggregate data. In these cases the definition linkbase is used to determine the facts included in the financial statements. If the definition linkbase is incorrect, or the presentation linkbase is incorrect, it becomes impossible to identify the values that were reported on these statements.

These errors have become more likely since the move to inline XBRL. These types of errors were more obvious when reviewing the results generated by the EDGAR renderer. Now that companies review the inline XBRL document less emphasis is being placed on reviewing the results of the EDGAR renderer.

Example rule message

The statement 00100 – Statement – CONSOLIDATED BALANCE SHEETS includes the concept us-gaap:OtherLoansPayable in the presentation tree. The filing does not include a dimensional structure for this statement. The filing does not include a default value for this presentation item us-gaap:OtherLoansPayable but does include dimensionalized values for this element of the following:

50,000,000

If the dimensionalized value appears in the financial statements, then a dimension needs to be added to the report. If the item has no value on the financial statements, then the presentation item should be removed from the financial statements.

Total Element: us-gaap:OtherLoansPayable
Total period: 2021-06-30
Dimensions: us-gaap:DebtInstrumentAxis=ohi:OmegaOpTermLoanMember, us-gaap:LongtermDebtTypeAxis=us-gaap:UnsecuredDebtMember

Rule Element ID:9591
Rule version: 17.0.0RC1

Example rule message 2

The statement 1001002 – Statement – Consolidated Statements of Income Statement includes the concept us-gaap:DepreciationAndAmortization in the presentation tree. The filing includes a dimensional table to represent this statement. The filing does not include a valid dimensional structure for the presentation item us-gaap:DepreciationAndAmortization. The concept has the following values associated with it in the filing :

130,697,000

None of these values however, are valid for the financial statement table. If the value appears in the financial statements, then either a dimension or line item needs to be added to the structure of the definition linkbase that defines the report. If the item is not represented on the financial statements, then the presentation item should be removed.

In this case the concept DepreciationAndAmortization is missing from the definition linkbase and should be added.

Total Element: us-gaap:DepreciationAndAmortization
Total period: 2021-01-01 to 2021-06-30
Dimensions:

Rule Element ID: 9592
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 {$presNetwork.role.description} includes the concept {$concept_item} in the presentation tree. The filing does not include a dimensional structure for this statement. The filing does not include a default value for this presentation item {$concept_item} but does include dimensionalized values for this element of the following:

{$dimensionValues.sort.join(', ')}

If the dimensionalized value appears in the financial statements, then a dimension needs to be added to the report. If the item has no value on the financial statements, then the presentation item should be removed from the financial statements.

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

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

General message template 2

The statement {$presNetwork.role.description} includes the concept {$concept_item} in the presentation tree. The filing includes a dimensional table to represent this statement. The filing does not include a valid dimensional structure for the presentation item {$concept_item}. The concept has the following values associated with it in the filing :

{$dimensionValues.sort.join(', ')}

None of these values however, are valid for the financial statement table. If the value appears in the financial statements, then either a dimension or line item needs to be added to the structure of the definition linkbase that defines the report. If the item is not represented on the financial statements, then the presentation item should be removed.
{if $is_concept_in_table.length == 0 '
In this case the concept ' + $concept_item.local-name + ' is missing from the definition linkbase and should be added.' else ''}

Total Element: {$concept_item}
Total period: {first($dimensionValues).period}
Dimensions: {first($dimensionValues).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.

Rule Element ID Elements
DQC.US.0127.9591 All Elements
DQC.US.0127.9592 All Elements
DQC.IFRS.0127.9596 All Elements
DQC.IFRS.0127.9597 All Elements

View: as part of public exposure version v17.0.0RC1