Rule ID: DQC_0219
Status: Public Exposure August 2 - September 16, 2025 - provide comment at https://xbrl.us/public-review
Public Review Release date: August 2, 2025
Effective date: TBD

Purpose:

The purpose of Rule DQC_0219 is to ensure that filers report a value for the element NonInvestmentAssetsLessNonInvestmentLiabilities when certain conditions are met in the filing. Specifically, if the filer has reported both AssetsNet and InvestmentOwnedAtFairValue in the same context, and AssetsNet has a calculation child of InvestmentOwnedAtFairValue as well as an extension item with a negative value, then the filer should also report a value for NonInvestmentAssetsLessNonInvestmentLiabilities. This rule helps ensure that the financial statement presentation is complete and that key calculated values are not omitted.

Conditions:

The rule applies to all filings that do not report a value for NonInvestmentAssetsLessNonInvestmentLiabilities.

• If both AssetsNet and InvestmentOwnedAtFairValue are reported in the same context,
• And AssetsNet has a calculation child of InvestmentOwnedAtFairValue and an extension item with a negative value,
• Then a value for NonInvestmentAssetsLessNonInvestmentLiabilities must be reported.

This rule addresses cases where filers omit the value for NonInvestmentAssetsLessNonInvestmentLiabilities even though the calculation structure and reported facts indicate that it should be present. Omitting this value can lead to incomplete or unclear financial disclosures, making it difficult for users to fully understand the composition of net assets and liabilities. The rule ensures that all necessary calculated values are included, promoting accurate and complete tagging of financial data.

The filing has not reported a value for NonInvestmentAssetsLessNonInvestmentLiabilities, but has reported a value for an extension element that looks like this element of myCompany:OtherAssetsWithNegativeValue. The filer should report a value for NonInvestmentAssetsLessNonInvestmentLiabilities if the following conditions are met:

1. The filer has reported a value for AssetsNet and InvestmentOwnedAtFairValue in the same context.
2. The filer has reported a calculation child of InvestmentOwnedAtFairValue in the AssetsNet calculation.
3. The filer has reported an extension item with a negative value in the AssetsNet calculation.

Concept : myCompany:OtherAssetsWithNegativeValue
Value : -1,000,000
Period : 2025-12-31
Dimensions : us-gaap:InvestmentIdentifierAxis=Example Investment

Rule Element Id: 10747
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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