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DQC approved for US GAAP.
Initial release: v21.0.0.
See Rule element ID index below for details.
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Bank Measures Less than One Percent

Rule ID: DQC_0157
Status: Final
Release date: July 6, 2023
Effective date: September 1, 2023

Rule function

This rule identifies when the filer has reported values for capital adequacy ratios defined in the US-GAAP taxonomy that are less than 1 percent in the filing.

Problem solved by the rule

The rule is intended to identify those cases where the filer has an incorrect scale and has understated the value of the capital adequacy ratio.

Example rule message

The element TierOneRiskBasedCapitalRequiredToBeWellCapitalized with a value of 0.0012 has an inline scale of 6 and a value less than 1%. A percentage item for banking measures should not be less than 1%.

Period: 2021-10-01 to 2022-09-30
Dimensions:
Unit: PURE
Decimals: 4
Inline Scale: 6

Rule Element ID: 10077
Rule version: 21.0.2CR

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.

General message template

The element {$fact1.concept.name} with a value of {$fact1} has an inline scale of {$fact1.inline-scale} and a value less than 1%. A percentage item for banking measures should not be less than 1%.

Period: {$fact1.period
Dimensions: {$fact1.dimensions.join(', ','=')}
Unit: {$fact1.unit}
Decimals: {$fact1.decimals}
Inline Scale: {$fact1.inline-scale}

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.

Rule Element ID Element
DQC.US.0159.10077 BANKING_MEASURES_BETWEEN_ZERO_AND_ONE

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