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DQC approved for US GAAP.
Initial release: v25.0.0.
See Rule element ID index below for details.
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Proxy - PEO Concepts Recorded with NEO Member

Rule ID: DQC_0191
Status: Final
Release date: September 25, 2024
Effective date: November 30, 2024

Rule Function

This rule checks proxy filings to ensure that the PEO elements ecd:PeoName, ecd:PeoTotalCompAmt, ecd:PeoActuallyPaidCompAmt are not used with the axis ExecutiveCategoryAxis and member NonPeoNeoMember

Problem Solved by the Rule

The rule is intended to identify where a filer has used the incorrect elements with the Non Peo Member.

Rule Message

Example rule message

The filing uses an NEO member with a PEO element. The element PeoTotalCompAmt is reported with a value of 200 and a member of NonPeoNeoMember. Update either the element name or the member to PeoMember.

The properties of this fact are:

Period: 2024-01-01 to 2024-03-31
Dimensions: ecd:ExecutiveCategoryAxis = ecd:NonPeoNeoMember
Unit: USD

Rule Element ID: 10618
Rule version: 25.00

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.0191.10618 ecd:PeoName, ecd:PeoTotalCompAmt, ecd:PeoActuallyPaidCompAmt

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