Rule ID: DQC_0193 Status: Final
Release date: June 27, 2024
Effective date: November 30, 2024

This rule checks if the DividendMember extension element defined by the filer conforms to the syntax defined in the dividends guidance. This is as follows:

• The first character should be either an O or an S to represent a regular or special dividend.
• The next 4 characters should represent the year that the dividend is applicable. i.e. 2025
• The next one to two characters should represent the period the dividend applies to, such as Q1 for quarterly dividends, H2 for half year dividend or M3 for the 3rd monthly dividend. Allowable values are either Q1, Q2, Q3, Q4, H1, H2, M1, M2, M3 to M13. If it is an annual divided then the character A is required.
• If further disaggregation is needed an additional alphabetic/numeric value can be added after the period such as PreferredA
• The member name must conclude with the string DividendMember.

The rule is intended to ensure that the same member is not used for different dividend events.

The filing includes a member on the dividends axis called QuarterlyDividendMember. The DividendsAxis member should confirm to the following syntax.

• The first character should be either an O or an S to represent an ordinary or special dividend.
• The next 4 characters should represent the year that the dividend is applicable. i.e. 2025
• The next one to two characters should represent the period the dividend applies to, such as Q1 for quarterly dividends, H2 for half year dividend or M3 for the 3rd monthly dividend. Allowable values are either Q1, Q2, Q3, Q4, H1, H2, M1, M2, M3 to M13. If it is an annual divided then the character A is required.
• If further disaggregation is needed addition alphabetic/numeric can be added after the period such as PartialPayment
• The member name must conclude with the string DividendsMember. The form is as follows [O or S],YEAR,PERIOD,Optional alpha characters, the string Member. So ordinary quarterly dividends for Q3 in 2025 would be as follows: O2025Q3DividendsMember. An annual dividend for 2026 would be O2026ADividendsMember.

The label of the member can include any additional details.

Rule Element ID: 10153 Rule version: 23.13

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

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