Rule ID: DQC_0214
Status: Public Exposure August 2 - September 16, 2025 - provide comment at https://xbrl.us/public-review
Effective date: TBD

Purpose:

The purpose of Rule DQC_0214 is to ensure that key equity related facts disclosed in the financial statements, such as Treasury Stock, Common Stock, Additional Paid-In Capital, Retained Earnings, Accumulated Other Comprehensive Income (Loss), Noncontrolling Interest, and Preferred Stock—are also included in the equity section of the balance sheet calculation relationships. This rule validates that if these equity concepts are reported elsewhere in the filing, they also appear in the calculation structure of the balance sheet, ensuring the completeness and consistency of equity disclosures.

Conditions:

The rule applies to all filings that report any of the specified equity concepts in the financial statements. If a filer reports a value for one of these concepts but the concept does not appear in the calculation relationships comprising equity in the balance sheet, the rule will trigger an error.

This rule addresses cases where filers disclose important equity facts in the financial statements but omit them from the equity section of the balance sheet calculation relationships. Such omissions can result in incomplete or unclear equity presentations, making it difficult for users to understand the composition of equity. The rule ensures that all key equity facts are properly included in the balance sheet calculations, promoting accurate and transparent reporting.

A value of 100,000 has been reported for the concept TreasuryStockValue in the financial statements but it does not appear in the calculation relationships comprising equity of the balance sheet defined in Balance Sheet - Statement - 2024. If TreasuryStockValue is reported in the financial statements then it should also be reported in the balance sheet.

The properties of this TreasuryStockValue fact are:

Period: 2024-12-31
Unit: shares

Rule Element Id: 10741
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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