Rule ID: DQC_0221
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_0221 is to ensure that filers report the NumberOfReportableSegments element whenever segment facts are disclosed in the filing. Even if a filer only has one segment, the number of reportable segments must be explicitly reported. This rule checks for cases where segment facts are present (using the StatementBusinessSegmentsAxis) but the NumberOfReportableSegments element is missing, promoting completeness and consistency in XBRL filings.

Conditions:

The rule applies to all filings that report segment facts.

• If any facts are reported using the StatementBusinessSegmentsAxis and the NumberOfReportableSegments element is not reported, the rule will trigger an error.

This rule addresses cases where filers omit the required disclosure of the number of reportable segments, even though segment information is present in the filing. Omitting this value can lead to incomplete or unclear segment disclosures, making it difficult for users to understand the company's segment structure. The rule ensures that all necessary segment information is included, promoting accurate and complete reporting.

The filing has reported values for segment facts, but has not reported a value for NumberOfReportableSegments. The filer should report a value for NumberOfReportableSegments even if it only has one segment.

Rule Element Id: 10749
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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