Rule ID: DQC_0212
Status: Final
Release date: October 15, 2025
Effective date: December 15, 2025

Purpose:

The purpose of Rule DQC_0212 is to ensure that when a filer reports facts for shares outstanding (such as CommonStockSharesOutstanding or SharesOutstanding), they also report the corresponding facts for shares issued and shares authorized, as appropriate. This rule validates that filings do not omit required facts that provide a complete picture of a company's equity structure. If shares outstanding and shares issued (or authorized) are the same, both concepts should be tagged. If shares authorized are unlimited, the appropriate "unlimited" concept should be used.

Conditions:

The rule runs on all filings that report facts for shares outstanding or common stock shares outstanding.

The problem solved by Rule DQC_0212 is ensuring that all required facts related to shares issued and shares authorized are reported when shares outstanding are present. Omitting these facts can lead to incomplete or unclear disclosures about a company's equity, making it difficult for users of the financial statements to understand the full equity structure. This rule ensures that all necessary facts are included, promoting accurate and complete tagging of equity data.

A value was reported for CommonStockSharesOutstanding with a value of 1,000,000. A value was not reported to represent shares issued. If shares outstanding and shares issued are the same, then the value should be tagged with the concept CommonStockSharesOutstanding and the concept CommonStockSharesIssued.

The properties of this CommonStockSharesOutstanding fact are:

Period: 2024-12-31
Unit: shares
Rule version: 28.0.0RC1

A value was reported for SharesOutstanding with a value of 500,000. A value was not reported to represent shares issued. If shares outstanding and shares issued are the same, then the value should be tagged with the concept SharesOutstanding and the concept CommonStockSharesIssued.

The properties of this SharesOutstanding fact are:

Period: 2024-12-31
Unit: shares
Rule version: 28.0.0RC1

A value was reported for CommonStockSharesOutstanding with a value of 2,000,000. A value was not reported to represent shares authorized. If shares outstanding and shares authorized are the same, then the value should be tagged with the concept CommonStockSharesOutstanding and the concept CommonStockSharesAuthorized. If the authorized stock is unlimited it should be tagged with the concept CommonStockSharesAuthorizedUnlimited.

The properties of this CommonStockSharesOutstanding fact are:

Period: 2024-12-31
Unit: shares
Rule version: 28.0.0RC1

A value was reported for SharesOutstanding with a value of 750,000. A value was not reported to represent shares authorized. If shares outstanding and shares authorized are the same, then the value should be tagged with the concept SharesOutstanding and the concept CommonStockSharesAuthorized. If the authorized stock is unlimited it should be tagged with the concept CommonStockSharesAuthorizedUnlimited.

The properties of this SharesOutstanding fact are:

Period: 2024-12-31
Unit: shares
Rule version: 28.0.0RC1

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

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