Rule ID: DQC_0171
Status: Final
Release date: January 16, 2024
Effective date: May 16, 2024

This rule identifies where the filer has reported ASU 201613 Transition elements in the filing. The rule will flag fact values with an end date greater than 2023-09-30 using one of these elements. These elements are identified in the US-GAAP taxonomy as descendants of the element Asu201613TransitionAbstract. The rule however makes an exception for the following elements that can continue to be used:

• FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1,
• FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment,
• ImpairedFinancingReceivableAverageRecordedInvestment,
• ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment,
• HeldToMaturitySecuritiesInUnrealizedLossPositionsQualitativeDisclosureNumberOfPositions
• FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
• FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
• HeldToMaturitySecuritiesContinuousUnrealizedLossPositionTwelveMonthsOrLongerFairValue
• HeldToMaturitySecuritiesContinuousUnrealizedLossPositionLessThanTwelveMonthsFairValue
• HeldToMaturitySecuritiesContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss
• HeldToMaturitySecuritiesContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss
• HeldToMaturitySecuritiesContinuousUnrealizedLossPositionFairValue
• HeldToMaturitySecuritiesContinuousUnrealizedLossPositionAccumulatedLoss
• HeldToMaturitySecuritiesInUnrealizedLossPositionsQualitativeDisclosureNumberOfPositions
• FinancingReceivableModificationsNumberOfContracts2
• ScheduleOfUnrealizedLossOnInvestmentsTableTextBlock
• UnamortizedLoanCommitmentAndOriginationFeesAndUnamortizedDiscountsOrPremiums

The rule ensures that filers update the values associated with these elements in prior filings with the elements that are relevant in 2024.

The element ImpairedFinancingReceivableRelatedAllowance with a value of 345,000 has been used in the filing. This element was transitioned as part of ASU201613. Replace this element with a valid element from the US GAAP taxonomy.

The properties of this ImpairedFinancingReceivableRelatedAllowance fact are:

Period: 2023-12-31
Dimensions:
Unit: USD

Rule Element ID: 10104
Rule version: 23.0.0RC1

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.

The element {$TransFact.concept.name} with a value of {$TransFact} has been used in the filing. This element was transitioned as part of ASU201613. Replace this element with a valid element from the US GAAP taxonomy.

The properties of this {$TransFact.concept.name} fact are:

Period: {$TransFact.period}
Dimensions: {$TransFact.dimensions.join(', ','=')}
Unit: {$TransFact.unit}

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

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

© Copyright 2016 - 2025, XBRL US, Inc. All rights reserved.
See License for license information.
See Patent Notice for patent infringement notice.