Balance Sheet Numerical Scaling

Rule function

This rule checks if the scale used on monetary amounts reported on the balance sheet is correct. The rule identifies filings that are either Large Accelerated Filers or Accelerated Filers and checks if no value in the balance sheet exceeds 1,000,000. If no value exceeds 1,000,000 then an error is reported.

Problem solved by the rule

The rule is intended to identify where a filer has used an incorrect scale for the entire filing.

Example rule message

The filer is a Large Accelerated Filer or an Accelerated filer, based on the value provided for EntityFilerCategory. The balance sheet of the filing does not contain a single value that is greater than 1 million USD. The largest value reported on the balance sheet is for Assets with a a value of 123,000 for the period 2024-12-31. The inline scale used for this value is 3.

Please review the filing to ensure that the appropriate scale has been included for the values used in the balance sheet and remainder of the filing.

The properties of this fact are:

Concept: Assets
Period: 2024-12-31
Unit: USD

Rule Element ID: 10620
Rule version: 25.00

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.

Rule element ID index

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