Negative Values for Members on the Statement of Equity Components Axis

Rule function

The rule checks that movements in shareholders equity concepts are not negative when used with members on the StatementEquityComponentsAxis.
The rule applies the non negative rule exceptions that allows negative values to be used for members that represent adjustments, axis that support negative values and member axis combinations that can result in negative values.

Problem solved by the rule

The purpose of the rule is to identify those cases where filers have used an incorrect sign. This can occur when the movement is a debit and the filer enters it as a negative amount. The standard non negative rule does not run when the StatementEquityComponentsAxis is used with members on this axis. This rule is designed to catch those cases where the filer has entered a negative value for a movement in shareholders equity concepts.

Example rule message

The concept CommonStockSharesOutstanding with a value of -1000 which is less than zero. This element should not have a negative value when used with the common stock [Member]. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label.

Rule Element ID: 10621
Rule version: 26.0.0RC1

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.

Rule element ID index

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