Rule ID: DQC_0220
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_0220 is to ensure that filers do not use the StatementTable element in the notes disclosures section of their filings. The StatementTable is intended to be used only in the face financial statements, not in the notes. This rule checks for instances where the StatementTable is used in the notes and instructs filers to use the appropriate table name for notes disclosures, promoting proper taxonomy usage and consistency in XBRL filings.

Conditions:

The rule applies to all filings that include note disclosures.

• If the StatementTable element is used in any note disclosure cube, the rule will trigger an error.

This rule addresses cases where filers incorrectly use the StatementTable element in the notes section, which can lead to confusion, improper data structuring, and reduced comparability across filings. By enforcing the correct usage of table elements, the rule ensures clarity and uniformity in the representation of financial statement and note data.

The filing has used the StatementTable in the notes in the role Notes - Disclosure - 2025. The StatementTable is not intended to be used in the notes, it is intended to be used in the face financial statements. The filer should use the appropriate table name for the notes disclosure.

Rule Element Id: 10748
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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