Rule ID: DQC_0195 Status: Approved
Release date: February 28, 2025
Effective date: April 15, 2025

The rule checks that movements in shareholders equity element are represented with the appropriate member and line item combination. Specifically the rule checks where values are reported with line items and members that are not appropriate. The rule covers the following situations:

1. Where the CommonStockMember is used with an inappropriate line item.
2. Where the StockholdersEquity line item is reported with a Noncontrolling Interest member.
3. Where line items representing Shares Outstanding and Shares Issued are used with Treasury Stock Members.
4. Where Treasury Stock line items are used with the Common Stock Member.
5. Where stock issued and stock outstanding are both used with the common stock member.
6. Where the Retained Earnings Members are used with an inappropriate line item.

The rule helps to ensure consistency in filings when reporting the statement of stockholders equity. It also identified where the concept StatementEquityComponentsAxis has been used in the footnotes that does not match what has been reported in the financial statements.

us-gaap:StockIssuedDuringPeriodValueTreasuryStockReissued has a value of 31,000 and has been used with the common stock [Member]. This element should not have a value when used with the common stock [Member]. The preparer should consider if the value is input correctly or if a different element or member should be used.

The properties of this us-gaap:StockIssuedDuringPeriodValueTreasuryStockReissued fact are:
Period: 2020-11-01 to 2021-10-31 Dimensions: us-gaap:StatementEquityComponentsAxis=us-gaap:CommonStockMember Unit: USD Rule Element ID: 10622

us-gaap:StockholdersEquity has a value of 230,000 and has been used with an Non Controlling Interest member on the StatementEquityComponentsAxis. This element should not have a value when used with the with this [Member] as us-gaap:StockholdersEquity does not include non controlling interest. Change the element us-gaap:StockholdersEquity to StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest.

The properties of this us-gaap:StockholdersEquity fact are:
Period: 2022-03-31 Dimensions: us-gaap:StatementEquityComponentsAxis=us-gaap:AccumulatedDefinedBenefitPlansAdjustmentIncludingPortionAttributableToNoncontrollingInterestMember Unit: USD Rule Element ID: 10623

us-gaap:SharesOutstanding has a value of -546,658 and has been used with Treasury Stock Member on the StatementEquityComponentsAxis. This element should not have a value when used with Treasury Stock Member. FASB FAQ guidance (https://xbrl.fasb.org/resources/taxonomyfaq.pdf) 2.16 requires that specific line item elements are used for treasury shares such as TreasuryStockCommonShares and TreasuryStockPreferredShares rather than us-gaap:SharesOutstanding

The properties of this us-gaap:SharesOutstanding fact are:
Period: 2022-03-31 Dimensions: us-gaap:StatementEquityComponentsAxis=us-gaap:TreasuryStockCommonMember Unit: shares Rule Element ID: 10624

us-gaap:TreasuryStockSharesRetired has a value of -16,197,849 and has been used with the common stock member on the StatementEquityComponentsAxis. This element should not have a value when used with this Member as us-gaap:TreasuryStockSharesRetired should not impact common stock. Change the opening balance share element us-gaap:TreasuryStockSharesRetired to SharesIssued.

The properties of this us-gaap:TreasuryStockSharesRetired fact are:
Period: 2020-07-01 to 2021-03-31 Dimensions: us-gaap:StatementEquityComponentsAxis=us-gaap:CommonStockMember Unit: shares Rule Element ID: 10625

The filer has used the concept us-gaap:SharesIssued with a value of 250,000 and has also used the value us-gaap:SharesOutstanding with a value of 142,088,039 both using the common stock member. The filer should report one or the other but not both when using the common stock member. If the column representing shares in the Changes in equity represents issued shares then the SharesOutstanding element should not be used with the common stock member. If the column representing shares in the Changes in equity represents outstanding shares then the SharesIssued element should not be used with the common stock member.

The properties of this us-gaap:SharesIssued fact are:
Period: 2022-02-14 Dimensions: us-gaap:StatementEquityComponentsAxis=us-gaap:CommonStockMember Unit: shares Rule Element ID: 10626

us-gaap:StockRepurchasedDuringPeriodValue has a value of 6,100,000 and has been used with a retained earnings member. This element should not have a value when used with a retained earnings member. The preparer should consider if the value is input correctly or if a different element or member should be used.

The properties of this us-gaap:StockRepurchasedDuringPeriodValue fact are:
Period: 2021-01-01 to 2021-03-31 Dimensions: us-gaap:StatementEquityComponentsAxis=us-gaap:RetainedEarningsMember Unit: USD Rule Element ID: 10627

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

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