Calculation in the Parenthetical Disclosure

Rule function

This rule identifies where the filer has defined a calculation in the parenthetical disclosure network of a Statement.

Problem solved by the rule

The rule is intended to detect those filings where a calculation is defined in the parenthetical disclosure. In many cases if the calculation does not work snippets of the calculation are included in the parenthetical section of the extension taxonomy. This rule requires that the entire calculation components of the statement are reported together.

Example rule message

The parenthetical network 0300 – Statement – Balance Sheet (Parenthetical) contains calculations. The calculation uses the following concepts:

Assets, AssetsCurrent, AssetsNoncurrent.

These monetary concepts should not be defined in the parenthetical section of the filing and should be included in the statement calculation.

Rule Element ID: 10102
Rule version: 23.0.0RC1

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 parenthetical network {$network.role.description} contains calculations. The calculation uses the following concepts:
{$concepts.join(' /n')}

These monetary concepts should not be defined in the parenthetical section of the filing and should be included in the statement calculation.

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

Test Case Index

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