Rule ID: DQC.US.0243.10944, DQC.US.0243.10945
Status: Final
Release date: June 29, 2026
Effective date: September 1, 2026

Purpose:

The purpose of Rule DQC.US.0243 is to prevent the use of srt:ConsolidationItemsAxis with cash flow statement concepts and with equity concepts. The ConsolidationItemsAxis is a grouping structure used to identify values before intercompany, intersegment, or inter-geography eliminations within a consolidation. It is not appropriate to apply this axis to cash flow items or shareholders' equity amounts, as these relate to whole-entity financial activity rather than elimination or consolidation adjustments.

Conditions:

• 10944: Fires when any fact is tagged with a concept identified as a cash inflow or outflow (via the meta taxonomy's instant-inflow and instant-outflow arc roles from Cash or CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents) and carries a member on srt:ConsolidationItemsAxis other than srt:ReportableLegalEntitiesMember or srt:ConsolidationEliminationsMember. SegmentExpenditureAdditionToLongLivedAssets and PaymentsForRestructuring are excluded from the cash-flow concept set.
• 10945: Fires when any fact is tagged with a concept identified as a measure of equity (via the meta taxonomy's us-gaap-metaModel:EquityMemberMM trait) and carries a member on srt:ConsolidationItemsAxis other than srt:ReportableLegalEntitiesMember. StockholdersEquity is excluded from the equity concept set.

The ConsolidationItemsAxis is designed to represent consolidation groupings such as operating segments, reportable segments, and elimination entries within a consolidation. Applying it to cash flow statement line items is semantically incorrect — consolidated cash flows represent the entity's total cash activity and do not involve elimination adjustments at the cash flow level in the same way that balance sheet items might. Similarly, applying the axis to equity line items misrepresents shareholders' equity, which is a residual interest of the consolidated entity.

Misuse of this axis on cash flow and equity items can lead data consumers to incorrectly interpret the disaggregation, produce erroneous aggregations, or conclude that the filing contains unreconciled elimination amounts in places where none are expected. The rule preserves specified uses: cash-flow facts may use ReportableLegalEntitiesMember and ConsolidationEliminationsMember, equity facts may use ReportableLegalEntitiesMember, and the excluded concepts are not evaluated by the corresponding assertion.

10944 message:

The filer has reported a fact with the ConsolidationItemsAxis that is tagged with the concept NetCashProvidedByUsedInOperatingActivities with a value of 55000000 that is identified as a cash inflow or outflow in the meta taxonomy. The ConsolidationItemsAxis should not be used with cash flow statement items. The filer should remove the ConsolidationItemsAxis from any facts tagged with cash flow statement items.

Concept: NetCashProvidedByUsedInOperatingActivities
Value: 55000000
Period: 2025-01-01 to 2025-12-31
Dimensions: ConsolidationItemsAxis=OtherConsolidationItemsMember

Rule Element Id: 10944
Rule version: 30.0.0RC1

10945 message:

The filer has reported a fact with the ConsolidationItemsAxis that is tagged with the concept AdditionalPaidInCapital with a value of 85000000 that is identified as a measure of equity in the meta taxonomy. The ConsolidationItemsAxis should not be used with equity items, except for the permitted ReportableLegalEntitiesMember. The filer should remove any other ConsolidationItemsAxis member from facts tagged with equity items.

Concept: AdditionalPaidInCapital
Value: 85000000
Period: 2025-12-31
Dimensions: ConsolidationItemsAxis=OtherConsolidationItemsMember

Rule Element Id: 10945
Rule version: 30.0.0RC1

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

Three constants are defined using the meta taxonomy:

• $CASH_OUTFLOWS: The set of concept names that are descendant targets of the instant-outflow arc role from Cash and CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents.

• $CASH_INFLOWS: The set of concept names that are descendant targets of the instant-inflow arc role from those same cash concepts.

• $EQUITY_ITEMS: The set of concepts in the meta taxonomy that carry the EquityMember trait.

• $cashflowItems: The union of $CASH_OUTFLOWS and $CASH_INFLOWS, excluding SegmentExpenditureAdditionToLongLivedAssets and PaymentsForRestructuring.

Assertion 10944 identifies any filing fact whose concept local-name appears in $cashflowItems and whose srt:ConsolidationItemsAxis member is neither srt:ReportableLegalEntitiesMember nor srt:ConsolidationEliminationsMember. If such a fact exists, the assertion fires.

Assertion 10945 identifies any filing fact whose concept local-name appears in $EQUITY_ITEMS, excluding StockholdersEquity, and whose srt:ConsolidationItemsAxis member is not srt:ReportableLegalEntitiesMember. If such a fact exists, the assertion fires.

Filers should remove disallowed srt:ConsolidationItemsAxis members from facts tagged with the evaluated cash flow statement items and equity measure items. The ConsolidationItemsAxis is intended for balance sheet and income statement disaggregations that reflect consolidation groupings and elimination adjustments — not generally for cash flows or equity totals.

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