DQC_0128
Approved
Jan 19, 2022

Dimensional Values Larger than the Default

The rule identifies a list of dimensions that should not have negative values and determines if any of the dimensionalized monetary values are greater than the default value. This uses the same list of elements used by rule 15 for validating negative items. The rule only checks dimensionalized values that appear on specific listed axes.


DQC_0126
Public ReviewPublic Review Ended
Dec 31, 2021

FS Calculation Check with Non Dimensional Data

This rule identifies those cases where the calculations defined for the face financial statements (Statement of Changes in Shareholders Equity is not covered) in the company provided calculation linkbase do not match the actual values reported. The rule works through every element in the statement and checks if it has any calculation children. If it does it takes the values of the children in the default and checks that they add to the parent value.


DQC_0127
Public ReviewPublic Review Ended
Dec 31, 2021

Incorrect Dimensional Item Used on Financial Statements

This rule identifies those cases where the dimensional structures defined for the face financial statements (Statement of Changes in Shareholders Equity is not covered) in the company provided definition linkbase do not match the actual values reported.


DQC_0128
Public ReviewPublic Review Ended
Dec 31, 2021

Dimensional Values Larger than the Default

The rule identifies a list of dimensions that should not have negative values and determines if any of the dimensionalized monetary values are greater than the default value. This uses the same list of elements used by rule 15 for validating negative items. The rule only checks dimensionalized values that appear on specific listed axes.


DQC_0130
Public ReviewPublic Review Ended
Dec 31, 2021

Earnings Per Share Calculation IFRS

This rule evaluates if the value reported for earnings per share metrics matches the value calculated from its components.


DQC_0131
Public ReviewPublic Review Ended
Dec 31, 2021

Lease Allocation in Balance Sheet

This rule detects of the value of a lease reported in the footnotes is greater than the balance sheet line item.


DQC_0118
Approved
Sep 29, 2021

Financial Statement Tables Calculation Check of Required Context

The rule evaluates each line in the financial statements representing an aggregation based on the elements defined in the calculation linkbase. If the sum of the child elements does not equal the value reported for the aggregation then an error is reported. The rule will only run for the period representing the required context.


DQC_0118
Public ReviewPublic Review Ended
Aug 31, 2021

Financial Statement Tables Calculation Check of Required Context

The rule evaluates each line in the financial statements representing an aggregation based on the elements defined in the calculation linkbase. If the sum of the child elements does not equal the value reported for the aggregation then an error is reported. The rule will only run for the period representing the required context.


DQC_0015
Approved
Nov 18, 2015

Negative Values

This rule is for filings using US GAAP Taxonomies, only.
DQC 0080 Negative Values is for filings using IFRS Taxonomies

Elements that should not be reported with negative values. Documentation includes a list of elements tested.


2022 US GAAP Financial and SEC Reporting Taxonomies

The 2022 GAAP Financial Reporting Taxonomy (GRT) contains updates for accounting standards, Data Quality Committee Rules and other improvements since the 2021 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC).