No Balance Attribute in Financial Statements

Rule function

This rule checks that financial statement line items that are extensions in the filing have a balance attribute. The rule only checks those concepts in the financial statements that are leaf items. This is intended to exclude interim calcs that are often defined on the cash flow statement that do not have a balance attribute.

Problem solved by the rule

The rule is intended to ensure that all extension items include sufficient metadata to determine the general categorization and meaning of the extension item.

Example rule message

The filing reports a value for the extension concept MyAssets in the statement 100001 – Statement – Statement of Financial Position. This monetary concept appears in the statement but does not have a balance type defined. All monetary items defined in 100001 – Statement – Statement of Financial Position should have a balance type of debit or credit.

Concept: MyAssets
Period: 2021-12-31
Dimensions:

Rule Element ID: 9866
Rule version: 20.0.0

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 reports a value for the extension concept {$no_balance_item} in the statement {$network.role.description}. This monetary concept appears in the statement but does not have a balance type defined. All monetary items defined in {$network.role.description} should have a balance type of debit or credit.

Concept: {$no_balance_item}
Period: {first($no_balance_item_values.sort).period}
Dimensions: {first($no_balance_item_values.sort).dimensions.join(', ','=')}

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

Rule element ID index

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